1990 (4) TMI 140

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....pondent. [Order per : V.P. Gulati, Member (T) ].  - This is an appeal against the order of the Collector of Central Excise (Appeals), Madras, dated 31-10-88. The short point that falls for consideration in the appeal is whether the benefit of MODVAT credit in respect of Aluminium Cathodes used as inputs in the process of electrolysis in the appellants' unit for the manufacture of zinc i....

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....e context of Section 13 of the Central Sales Tax Act, 1956 has held as under :- "The goods referred to in Clause (b) of sub-s. (3) of S. 8, which a registered dealer may purchase shall be goods intended for use by him as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants in the manufacture or processing of goods for sale....