2003 (4) TMI 351

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....espondent. [Order]. - The respondents are absent in spite of today's notice of hearing having been issued well in advance to them. Accordingly, I have heard Shri N.K. Mishra, learned S.D.R., for the Revenue. 2. The dispute in the present appeal of the Revenue relates to the availability of the Modvat credit under a chemical name - 'round up' - used in tea bushes in the Tea Gardens. T....

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....ioner of Central Excise, Shillong v. M/s. Namdang Tea Estate, vide Tribunal's Order No. A-859/KOL/2001, dated 7-9-2001. The Tribunal has observed as under :- "5. I fully agree with the Revenue's stand that the various chemicals, insecticides, fertilizers, etc., used for production of green tea plant outside the factory premises in the tea garden can, by no stretch of imagination, be consid....

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.... in 2001 (133) E.L.T. 3 (S.C.), but he seeks to distinguish the same on the ground that in that case, limestone for which explosives were used in the mine, was considered as intermediate product, whereas in the instant case, the tea bushes for which the chemical in question is used, are the principal, raw materials, as admitted even by the Commissioner (Appeals) in her impugned Order. As such, the....