2002 (8) TMI 489

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....e is aggrieved with the order passed by the Commissioner of Central Excise (Appeals) vide which she has allowed Modvat credit in respect of chemicals, fertilizers, etc., used in the tea garden for production of tea plant by observing that such use is for maintenance and protection of tea plant and the leaves of which are ultimately used in the manufacture of tea. 2. The respondents have not ....

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....es claimed by the respondents as input for the manufacture of tea are not at all related to the manufacturer of tea by any stretch of imagination. All these products are used for cultivation and growth of tea plant only. I find the above contention of the Revenue to be forceful. The chemical and fertilizers used for tea plantation for growth and plantation of the plant cannot be held to be used in....