1998 (9) TMI 243

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....: G.R. Sharma, Member (T)]. - In the impugned order, the ld. Commissioner (Appeals) held : `The Sulphur Dioxide produced in the course of manufacture of sulphur has got specific use i.e. purification of cane juice and, therefore, the sulphur definitely is covered as an input in the manufacture of sugar. Since the notification referred to in the Superintendent's letter does not exempt sulphur dio....

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....the final product. They filed a declaration and claimed Modvat credit on Phosphoric Acid and Sulphur for the manufacture of the final product. The Superintendent, Central Excise, Range V, Ludhiana had denied credit on these inputs. Being aggrieved by the order of the Range Officer, the Respondents herein filed an appeal before the ld. Commissioner (Appeals) who held that Modvat credit of duty paid....

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....ntral Revenue Control Laboratory has held that as phosphoric is not an essential input for the manufacture of sugar; that on this analogy, sulphur is also not an input in the manufacture of sugar and, therefore, no Modvat credit will be admissible. 4. None appeared for the Respondents. However, there is a request for adjournment. In view of the fact that the issue involved in the Appeal was ....