TaxTMI 
TaxTMI 
2000 (7) TMI 476
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....r]. - Revenue filed these appeals against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the benefit of Modvat credit in respect of explosives used in mines and in respect of hydrazine hydrate used for softening the water, which was used in generation of electricity was denied. 2. Ld. DR, appearing on behalf of the revenue, submits that the issue in respec....
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....t. His submission is that the impugned order is beyond the scope of show cause notice. In respect of Modvat credit on explosives used in the manufacture of cement, he reiterated the findings of the lower authorities. 5. Heard both sides. 6. In the impugned order, the Commissioner (Appeals) allowed the benefit of Modvat credit in respect of explosives used in the mines. The Larger Bench....
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....dit as respondents were availing the benefit without any declaration and the adjudicating authority held that it is not eligible input, the finding of the adjudicating authority is beyond the scope of show cause notice. Commissioner (Appeals) gave a specific finding that hydrazine hydrate is an input entitled for the benefit of Modvat credit. It is not disputed by the revenue that these chemicals ....