2006 (2) TMI 546

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..... h sides and perused record. The appeals are in relation to denial of Modvat credit on the following items: 1 Channels Rs. 86,254 2 Welding Electrodes Rs. 22,760 3 Plain Plates Rs. 36,326 4 HR Sheets Rs. 26,050 5 Angles Rs. 30,122.50 6 Lubricants Rs. 1,02,727.52 7 .....

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..... ecision of this Tribunal in the case of CCE v. Modi Rubber Ltd. [2000 (119) E.L.T. 197 (T-LB)] holding that lubrication oils and greases are eligible for Modvat credit. In regard to chemicals, there is no dispute that they are used in the sugar production inasmuch as they are used for purification of sugar. The learned Counsel is not pressing the claim in regard to welding electrodes. 3. The lea .....

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..... y of chemicals, since they are essential inputs in relation to purification of sugar. 5. In view of what is stated above, denial of credit in regard to welding electrode is confirmed and denial of credit in regard to other items is set aside. The appeal is thus, partly allowed. The appellant shall be entitled to consequential relief, if any. (Pronounced in court) - - TaxTMI - TMITax - Cent .....

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