2000 (7) TMI 516

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..... The issue involved in this appeal is whether the Modvat credit is available on the phosphoric acid used in the manufacture of sugar. 2. The facts in brief are that the appellant manufactures sugar and molasses falling under 17.01 and 17.03 of the Central Excise Tariff Act of 1985, and avails Modvat credit on the inputs already said to have been used in relation to the manufacture of the final .....

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..... Division IV, Surat. In the appeal by the appellant, the Collector of Customs Central Excise (Appeals), Ahmedabad set aside the said order and allowed the appeal. The Collector (Appeals) has relied on the precedent order of the bench dated 7-6-1993 wherein it is held that addition of phosphoric acid is a necessity, and Modvat credit is allowed on it, which is used in the manufacture of sugar, and .....

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