1996 (11) TMI 170

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..... Shri Jangir Singh, JDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The applicant filed three stay applications for grant of waiver of pre-deposit of total Rs. 1,02,44,698.07P. The applicant availed the benefit of Modvat credit on LSHS (Low Sulphur Heavy Stock) and furnace oil used in D.G. sets for generating electricity during the period September, 1994 to 15-3-1995. Th....

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....refore these inputs are used in or in relation to manufacture of final product. In support of his contention, he relied upon the stay order No. S/455/96 NB, dated 26-9-1996 passed by the Northern Bench of the Tribunal whereby the Bench granted the stay in respect of light diesel oil, furnace oil and mobile oil used in the furnace in manufacture of iron and steel casting. Ld. Counsel also relied up....

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....nt. 4. Shri Jangir Singh, ld. JDR appearing on behalf of the respondents, reiterated the finding arrived at by the Commissioner, Central Excise. 5. Heard both sides. In the present case the applicants are availing Modvat credit on the inputs LSHS and furnace oil which are used in the DG sets for generating electricity which is further used for manufacture of their final product. Th....

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....Ammonia plant every time it is to be started or shut down and therefore the process of inert gas generation had to be treated as integral part of the process of the manufacture of Ammonia, which in turn was used for manufacture of fertiliser. The appellant required water of a high degree of purity in high pressure boilers and heat exchangers in the ammonia and urea plant. Ammonia was used therein ....