1999 (8) TMI 199

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....t. Shri R.J. Parekh, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in this appeal by the department, the Collector has held that the respondent was entitled to take credit of the duty paid on nickel catalyst used in the hydrogenation of oil a process preparatory to manufacture of glycerine. 2.  The ground in the department's appeal ....

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....hat is the case, the Collector's finding that the nickel catalyst was an input required for the manufacture of glycerine cannot be found fault with. In the process employed by the respondent, the oil had necessarily to be hydrogenated before being further processed to obtain glycerine. 4.  The Collector has also accepted the contention of the appellant before him that the credit was taken ....