1998 (4) TMI 496

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..... nvolves eligibility of caustic soda as input for sugar industry for the purposes of Modvat credit. 2. I have heard Shri Kapil Vaish, C.A. for the appellants and Shri Y.R. Kilania, JDR for the Revenue. 3. Caustic soda is used for three purposes. The first purpose is demineralisation of boiler feed water which is converted into steam which steam is used for production of sugar. The Tribunal in t .....

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..... r cleaning of equipment and machinery used in the manufacture of final products were treatable as inputs under Rule 57A of the Central Excise Rules, 1944. The ratio of these judgments should apply here. 6. Thus, on all the three counts I find the caustic soda becomes admissible inputs in the sugar industries. The appeal is allowed. Lower orders are set aside. Proper relief is ordered. - - Tax .....

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