1998 (4) TMI 230

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..... nt. [Order per : Jyoti Balasundaram, Member (J)]. In the above cases, Modvat credit has been denied on explosives used by the applicants for blasting lime stone used in the manufacture of cement, and on furnace oil for the reason that the depot of Indian Oil Corporation, Satna which supplied the furnace oil to the applicants, was not registered as required under the Central Excise Rules. .....

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..... ngs contained in the impugned order. 2. In view of the fact that the Tribunal has already held that explosives are inputs entitled to credit and that there is no requirement of registration of depots of manufacturers, we are of the view that the applicants have made out a strong prima facie case for waiver and accordingly dispense with the requirement of pre-deposit of duty and stay its recovery .....

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