1993 (6) TMI 147

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....y. Appeal No. E/746/92-BOM O/A No. KVV/54/92-BRD dated 1-4-1992 Appeal No. E/80/92-BOM O/A No. KVV/271 /91-BRD dated 25-10-1991 Appeal No. E/923/91-BOM O/A No. KVV/281 /91-BRD dated 25-10-1991  The issue involved is whether phosphoric acid added to the cane juice for purpose of meeting the deficiency of phosphate contents in the cane juice is eligible for modvat credit, in respect of payment of duty on the final product - crystal sugar. 2. Shri Doshi, the ld. Consultant appearing for the appellants, referred to this Bench decision in the case of Rahuri Sahakari Sakhar Karkhana Ltd. reported in 1993 (64) E.L.T. 501 (Tribunal) and pleaded that the present issue is squarely covered by the aforesaid decision and req....

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....sired level of clarification of cane juice. But the fact of P 205 content occurring naturally in sugarcane is dependent on various factors such as the nature of the soil, climatic condition etc. Hence, traditionally phosphoric acid is added to cane juice, where natural P 205 content was deficient in the cane juice for attaining proper degree of clarification and whiteness of crystal sugar. 5. In the light of the above factual position as is noticed from the handbook of Cane Sugar Engineering by E. Hugot, we have examined the impugned order, presumably passed, on the basis of Board's instructions. (i) The Assistant Collector holds that phosphoric acid is not an indispensable material for the commercial production of sugar and it is add....