1999 (1) TMI 77

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondents. [Order]. -  The respondents have declared their inputs "Floron 22" and declared the final product "Caustic Soda" as an intermediate product. According to the department, caustic soda is a final product and since the item, as such, has not been declared in the declaration, the Modvat was not permissible. The Assistant Collector has disallowed the Modvat credit of Rs. 10,840/- in ....