2000 (11) TMI 498

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..... Singh, SDR, for the Respondents. [Order]. - The applicants filed this application for waiver of pre-deposit of duty amounting to Rs. 1,08,019/- and penalty of Rs. 20,000/-. 2. In this case, the benefit of Modvat credit in respect of inputs used in the manufacture of Di-calcium Phosphate is denied to the applicants on the ground that it is a final product in itself and it is exempted from .....

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..... manufacture of di-calcium phosphate is denied on the ground that di-calcium phosphate is a final product cleared without payment of duty. In respect of subsequent period, in respect of the same inputs, the benefit was granted by the adjudicating authority by accepting their claim that di-calcium phosphate is a by-product, therefore, they are entitled for the benefit of Modvat credit on inputs in .....

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