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    <title>2004 (6) TMI 495 - CESTAT, CHENNAI</title>
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    <description>The judge granted a waiver of pre-deposit and allowed the main appeal to proceed without pre-deposit based on a specific case judgment, permitting Modvat credit on Hydrochloric Acid and Aqua Chem used in the effluent treatment plant. The judge held that Modvat credit is admissible on these items, following the precedent set by the Hon&#039;ble Apex Court and previous decisions, ultimately setting aside the impugned order and ruling in favor of the appellants.</description>
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      <title>2004 (6) TMI 495 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=113566</link>
      <description>The judge granted a waiver of pre-deposit and allowed the main appeal to proceed without pre-deposit based on a specific case judgment, permitting Modvat credit on Hydrochloric Acid and Aqua Chem used in the effluent treatment plant. The judge held that Modvat credit is admissible on these items, following the precedent set by the Hon&#039;ble Apex Court and previous decisions, ultimately setting aside the impugned order and ruling in favor of the appellants.</description>
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