Modvat credit admissibility confirmed for inputs used in aluminium manufacture, following earlier Tribunal decisions.

Modvat credit was held admissible on activated carbon, glass filter cloth, sodium sulphite, cathode block and refractory cement used in manufacturing aluminium and its products. The inputs had been declared and credit was claimed under the Modvat scheme, and the Tribunal followed its earlier decisions in the same appellant's matters, finding no reason to depart from that view. Credit was therefore allowed on all five disputed items.

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Issues: Whether Modvat credit was admissible on activated carbon, glass filter cloth, sodium sulphite, cathode block and refractory cement used in the manufacture of aluminium and products thereof.

Analysis: The inputs were declared and credit was claimed under the Modvat scheme. The items in dispute had already been considered in the appellant's own earlier proceedings before the Tribunal. The present appeal was decided by following those earlier Tribunal decisions, and no reason was found to depart from that view.

Conclusion: Modvat credit was admissible on all five disputed items.

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