1992 (11) TMI 167

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.... the Respondents. [Order per : R. Jayaraman, Member (T)l. -  Though this day, only stay application was listed for hearing, after hearing both sides and with their consent, I have decided to take up the appeal itself, since the issue involved is consideration of the liability of Modvat credit in respect of the input of Phosphoric Acid used in the manufacture of sugar. This is the only i....

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....inery/equipment/plant apparatus and for this reason Modvat credit is not available on inputs which get identified with such plant/machinery etc. Now in the making of sugar, having a high natural phosphatic content, higher than 300 mg. per litre, did not cause any difficulty in obtaining well clarified juice and satisfactory stilling. Therefore it cannot be concluded that the use of Phosphoric Acid....