1998 (3) TMI 262

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..... . These are stay applications filed with reference to the order of Commissioner (Appeals) Allahabad dated 24-2-1997. 2. Learned Counsel stated that the basic issue involved is whether Modvat is admissible on Caustic Soda and Organic Surface Agents, Lubricating Oils and Greases. He stated that the appellants are the manufacturer of V.P. sugar and molasses. They had submitted Modvat credit de .....

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..... r the manufacture of final product sugar and molasses cannot work and as such, the same were being used indirectly in the manufacture of final products. 4. In support of his contention, he would like to cite the following case law :- (i) 1994 (69) E.L.T. 572 (Tribunal). (ii) 1996 (85) E.L.T. 286 (Tribunal). (iii) 1996 (88) E.L.T. 137 (Tribunal). (iv) 1998 (98) E.L.T. 237 (Tribunal). 5 .....

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