2002 (8) TMI 483

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.... Verma, JDR, for the Respondent. [Order]. - This is an appeal filed by the appellant against the order dated 10-6-99 passed by the Commissioner (Appeals), Customs and Central Excise, Ghaziabad. The issue relates to availment of Modvat credit on gas purifier system. 2. Shri S.N. Sridhar, learned Company Secretary has appeared on behalf of the appellant and he has filed a written state....

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.... and smelting plants provide more effective protection of their electrical/electronic equipment and personnel with an industrial purafil side access system. He also took me to page 3, para 3 of the written submissions to apprise the technical aspect of the gas purifier system and in para 5 it is clearly stated that this system consists of (a) industrial purafil side access system and (b) puracarb ....