2000 (1) TMI 365

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....ocate, for the Respondents. [Order]. - Arguing the appeal filed by the Commissioner of Central Excise, Delhi against the Order-in-Appeal dated 27-8-1999, ld. JDR, Shri T.A. Arunachalam submits that the appeal is against the impugned order allowing modvat credit on two items viz., (i) water treatment chemicals and (ii) parts of fork lifts. Commissioner (Appeals) had allowed modvat credit for ....

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....icals and the treated water was used for generatioin of steam and not directly in the actual process of manufacture of the final products. He therefore submits that the findings of the Commissioner (Appeals) in relation to the above two items were erroneous and may be set aside and the Appeal allowed. 2. Shri Ashok Sagar, ld. Advocate appearing for the Respondents defended the impugned ord....

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....that without steam paper cannot be dried and manufacture of paper with untreated water would be commercially inexpedient. The Tribunal had in this connection relied on the Apex Court judgment in J.K. Cotton Spg. & Wvg. Mills Pvt. Ltd. 1997 (91) E.L.T. 534 (S.C.) = AIR 1965 SC 131. 3. As regards admissibility to Modvat credit on parts of fork lifts under Rule 57Q, ld. Counsel relied on Trib....