TaxTMI 
TaxTMI 
1998 (4) TMI 190
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.... Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - These appeals should have been posted before the Northern Bench which deals with Modvat credit. This was pointed out by the learned Counsel for the appellant. Since it is open to the President to post any appeal before any Bench, we felt that it would be unnecessary to direct these appeals to be removed from the cause ....
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.... The declaration referred to all inputs used in the course of manufacture of soap and referred only to soap as final product. Sweet Water is generated in the course of manufacture of soap. Sweet water is treated with the three items referred to above for the purpose of purification and separation of glycerine which is the by-product. In a similar situation in the appellant's own case reported in 1....
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....uct, soap stock is exempt. It is clear from Rule 57D of the Central Excise Rules, 1944 and the decision in the appellant's own case reported in 1997 (18) RLT 740, that Modvat credit in respect of duty paid on caustic soda lye is admissible as it has to be treated as eligible input for soap. We hold accordingly. 5. Modvat credit on the duty paid on the following elements has been rejected by ....