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TMI Blog1996 (10) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. [Order per : K.S. Venkataramani, Member (T)]. - This is an appeal against the order dated 5-2-1992 passed by the Commissioner of Central Excise (Appeals), Chandigarh. The brief facts are that the appellants manufacture soap falling under Heading 34.01 Central Excise Tariff Act, 1985. They are availing Modvat credit on inputs under Rule 57A Central Excise Rules. The Department found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Catalyst is used for hardening of oils and hence is not used in or in relation to the manufacture of soap. (d) Indiflo perlite filteraid can not be treated as an input for the reason that it has got repeated use and its use is more for the maintenance of plant and machinery than as input. 2. The Assistant Commissioner, therefore, ordered reversal of credit of Rs. 8,42,869/- under Rule 57-I of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) holding caustic soda lye is an eligible input for Modvat purposes needs no interference. Regarding the use of caustic soda lye it is seen that as an alkali it is used for reacting with oil/fat in the process of manufacture of soap. It is a stage in the manufacture without which the final product soap cannot be produced. This is an admitted position emerging from the Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adras High Court in the case of Ponds India Limited v. Commissioner of Central Excise, reported in 1992 (61) E.L.T. 3 (Mad.) would also go to support the case of the appellants. On this basis of the foregoing reasons, we hold that the order of Commissioner (Appeals) in respect of caustic soda lye is sustainable. 6. In respect of Nickle catylist also the Commissioner (Appeals) order is upheld for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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