2002 (7) TMI 504

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..... Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - Whether Hydro Chloric acid used for effluent treatment plant is eligible for Modvat credit or not is an issue to be considered herein. It was submitted by the Counsel that the issue herein has been considered by the Supreme Court in the case of Indian Farmers & Fertilizer Coop. Ltd. v....

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....end-product is part and parcel of the manufacturing process of that end-product. The ammonia used in the treatment of effluents from the urea plant of the appellants has, therefore, to be held to be used in the manufacture of urea and the raw naptha used in the manufacture of such ammonia to be entitled to the said exemption. 10. In the result, the appeals are allowed. The orders under app....