2004 (1) TMI 570

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....r the Respondent. [Order]. - The appellants are not present. Heard the D.R. In this case the dispute relates to availability of Modvat credit on L.D.O. used in the appellant's factory manufacturing confectionery. 2. There is no dispute regarding the fact that L.D.O. is permissible input in the manufacture of confectionery being appropriately specified under the Modvat rules respectiv....

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.... heat. The utilisation of such heat energy can occur in multifarious ways in the production process. There may be a direct heating with the help of the flame produced out of burning the fuel or it could be an indirect way whereby the heat is utilized for producing steam, as in the instant case, which in turn imparts the acquired heat to the various materials, with which it is made to come in conta....