1998 (5) TMI 75

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....Respondent. [Order]. - This is an appeal filed by the appellants against the decision of Collector (Appeals) made in GS/1155/BI/92, dated 12-8-1993 whereunder he held that the appellant company was not eligible for Modvat credit for the inputs used in the manufacture of vegetable non essential oil which was further used in the manufacture of soaps. 2. The appellants were manufacturer....

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....E oil is exempted in terms of Notification 17/91 they could not claim Modvat credit. The Collector (Appeals) when an appeal was filed has held as follows : "However the question here is whether the oil is an intermediate product or emerges at the intermediate stage. In other words the appellant company set out to manufacture oil and thereafter used the Vegetable Non Essential Oil so manufacture....

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.... vegetable oil is concerned the inputs which are used in the manufacture of vegetable oil has been specifically stated. He stated that the finding of the Collector that it should be a continuous process namely the inputs which manufacture vegetable oil and the vegetable oil with the help of the other chemicals manufacturing soap is absolutely wrong. He cites the decision of the Madras High Court i....