2001 (5) TMI 649

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri S. Ignitius, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal against Order-in-Appeal No. 204/95(M), dated 10-10-1995 by which the Commissioner (Appeals) has held that the following products are eligible for availment of Modvat credit :- (a) Cation Resins (b) Anion Resins (c) Hydrochloric Acid and Caustic S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which in turn is used in the manufacture of Vinyl Acetate Memomer is eligible for Modvat credit. 3. Revenue is aggrieved with this order and hence this appeal. 4. Ld. SDR sought for setting aside the order on the grounds as stated in appeal memo and submitted that they cannot be considered as inputs for the manufacture of final products as negligible portion of D.M.water is used i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the appeal came up for consideration before this Bench and after due consideration, the appeal was allowed by Final Order No. 418/2001, dated 16-3-2001 wherein all these four items besides other items noted therein have been held to be entitled for the benefit of Modvat credit. He submits that the reasonings given by the Tribunal in the cited case completely applies to the facts of this case and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ments have also been quoted including the term "raw material" and ''inputs" as appearing in Apex Court's judgment rendered in C.C.E. v. Balarpur Industries Ltd. - 1989 (43) E.L.T. 804 (S.C.). Further reliance is also made to the term of "in relation to" which was discussed in Apex Court's judgment rendered in Doypack Systems (Pvt.) Ltd. v. UOI, 1988 (36) E.L.T. 201 (S.C.). The judgment of Apex Cou....