1996 (7) TMI 330

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.... Case called. Appellant/Revenue is represented by Shri Y.R. Kilania and respondents were represented by Shri Vinod Agarwal, learned Advocate. Heard both sides. 2. The respondents are engaged in the manufacture of cold roll Strip and are availing the benefit of Modvat credit under Rule 57A. According to the department, they availed Modvat credit of Rs. 88,111.80 on 8,820 of Balmerroll Aq....

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....1995 when the same points were repeated by the advocate of the appellants Shri V.K. Agarwal. Later on they submitted a technical write up of Balmerroll Aquaroll H.I. 20 (High Performance cold rolling oil for 20 High Sendzimir Steel Mill). On going through the records of the case and the technical literature I find that the product Balmerol Aquaroll H.I. 20 is used in the manufacture of cold rolled....