2004 (2) TMI 609

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..... re aggrieved with the Order-in-Appeal No. 260/2002 (CBE) (ADK), dated 30-12-2002 confirming the Order-in-Original rejecting the appellants prayer for grant of Modvat credit in respect of Rigid Polyurethane Foam Section which is used as an insulator in the Cell House of the chlorine plant. It is the appellant s case that without this item final goods namely Caustic soda cannot be manufactured. Ho .....

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..... rs Ltd. as reported in 2002 (139) E.L.T. 654 has granted Modvat credit on item namely fibre glass which is used for insulation of ducts to prevent heat where ACC sheets are used, which has been held as essential part used in final product and credit has been extended. He submits that the item is similar and performs the same function. He points out that the Tribunal relied on the judgment of the L .....

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..... areful consideration I notice that there is no dispute raised by the department about the use of the item as insulator for the purpose of reducing the temperature in the chlorine cell for the manufacture of caustic soda. What follows from the citations referred to above is that the insulating materials which have been used in the insulation of ducts to prevent heat where ACC sheets are used, has b .....

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