2008 (6) TMI 387

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..... ue against the order of Commissioner (Appeals) wherein Commissioner (Appeals) has upheld the admissibility of credit on Sulphamethoxazole which as per the respondent s contention is used it as anti-bacterial agent which can kill bacteria present in the atmosphere and was required for removing impurities of their raw material i.e Isaphghula husk and therefore has to be considered as being used in o .....

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..... 4. As regards, assessee s other contention that it is used for fumigation which is required for preserving Ispaghula husk so that it does not catch any bacteria, attention was invited to the statement of Shri Minoo J. Lakdawala, General Manager M/s. Glaxo (I) Ltd. Worli Factory Technical Services who has clearly stated that Sulphamethexazole is not used in any form or process or required in the .....

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