1998 (3) TMI 299

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.... Shri R.K. Roy, JDR, for the Respondent. [Order]. -  Short question involved in this appeal is whether "Light Diesel Oil" falling under sub-heading 2710.40 and "Low Sulphur Heavy Stock" (LSHS) falling under sub-heading 2713.30 are entitled to the Modvat credit of duty paid thereon for their utilisation in generation of electricity which in turn is used in the manufacture of cement and ....

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....ve cases. 4. Learned Advocate, therefore, submits that in view of settled position, the appeal be allowed with consequential relief to the appellants. 5. Opposing the contentions, learned JDR, Shri R.K. Roy reiterates the findings of the adjudicating authority and of the lower appellate authority. 6. The said authority has held that electricity generated by the use of the a....