2003 (11) TMI 454

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..... for the Respondent. [Order]. - This stay application and appeal is taken up for final disposal by this order after waiver of pre-deposit and with consent of both sides. 2. Credit has been denied on urea used in the plant for Nitroxide absorption and its neutralisation for purposes of pollution control as that would lead to an use not in relation to manufacture in relation of final produc .....

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..... dit cannot be denied. Credit is also found to be eligible for use in pollution treatment. Since exclusive use for effluent treatment is not technologically found, the reliance of this Tribunal's decision to deny the credit as held found by Commissioner of Central Excise (Appeals) is not upheld. 5. Since credit is found eligible, the order is set aside and appeal allowed.
Case laws, Decis .....

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