2000 (6) TMI 356

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..... owing items are eligible inputs to avail modvat credit is an issue to be considered herein. 1. Lubricant oil 2. Caustic Soda 3. Boraquat 2. As regards first item i.e. Lubricant oil it was fairly conceded by both the sides that issue involved herein has been covered by the Larger Bench decision of the Tribunal in the case of CCE, Meerut v. Modi Rubber Ltd. Others reported in 2000 (119) E. .....

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..... ce from Luconstic Meson tride which helps in increasing the recovery of sugar. 5. Dr. Ravinder Babu ld. JDR vehemently contended that the item as such was neither used in or in relation to the manufacture of sugar and accordingly benefit cannot be extended. Concurring with this arguments modvat credit on this issue is disallowed. 6. Thus, this appeal is disposed of in the above terms. - - T .....

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