2005 (10) TMI 191

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..... efit of Modvat credit was denied in respect of the following items : (a) Low PH (Acidic Water); and (b) Scale Forming Deep Tubewell Water The goods are used as inputs in the generation of steam, which is further used in the refinery in the manufacture of petroleum products. The adjudicating authority held that, as these are used in the manufacture of steam only and are not directly o .....

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..... T. 250 (T-LB). The appellants relied upon the decision of the Hon'ble Supreme Court in the case of IFFCO v. CC., 1996 (86) E.L.T. 177 (S.C.). 3. The contention of the Revenue is that, these inputs are not directly used in the manufacture of their final products. All these are used in the manufacture of steam as the Revenue relied upon the findings of the adjudicating authority. 4. In this case .....

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