9911796707
TMI Blog1998 (4) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... e U.L. Bhat, President]. These appeals should have been posted before the Northern Bench which deals with Modvat credit. This was pointed out by the learned Counsel for the appellant. Since it is open to the President to post any appeal before any Bench, we felt that it would be unnecessary to direct these appeals to be removed from the cause list of this Bench for reposting before the appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of soap and referred only to soap as final product. Sweet Water is generated in the course of manufacture of soap. Sweet water is treated with the three items referred to above for the purpose of purification and separation of glycerine which is the by-product. In a similar situation in the appellant s own case reported in 1997 (18) RLT 740 (T), the Tribunal held that it would be reasonable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1944 and the decision in the appellant s own case reported in 1997 (18) RLT 740, that Modvat credit in respect of duty paid on caustic soda lye is admissible as it has to be treated as eligible input for soap. We hold accordingly. 5. Modvat credit on the duty paid on the following elements has been rejected by the lower authorities. We are indicating here below the names of the inputs as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declarations. The input declared referred to the inputs actually used either by the generic name or by some qualified name. It is significant to note that the department did not have a case that the corresponding inputs had not been used in the manufacturing process. In this view, we do not think that denial of Modvat credit for the above items was justified. 6. For the reasons indicated above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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