2004 (9) TMI 492

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....ri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - These 4 (four) appeals arise from a common impugned Order-in-Appeal Nos. 201 to 204/2000 (V) CE, dated 6-11-2000. The appellants are aggrieved with a portion of the impugned order by which 'Lead Sheets' have been denied the benefit of Modvat credit. The lead sheets are used for lining the inner wall....

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...., Meerut - 2000 (121) E.L.T. 701 (Tri. - L.B.) wherein Boron Nitrate suspension was used in the manufacture of metallized polyester films. The Bench noted that the Boron Nitrate suspension is used for coating evaporation boats so that the vaporized aluminium does not stick over the boats section and hence held that it clearly participates in the manufacturing process and is eligible for credit as ....

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....considered opinion that the lead sheets are essential inputs for manufacture of Zinc and Sulphuric Acid. If the lead sheets are not used for lining the pipes, it may lead to corrosion and therefore, the same is to be treated as input. In similar facts and circumstances of the case, the Larger Bench of the Tribunal has allowed the Modvat credit benefit in case of Melton India Ltd. v. CCE, Meerut - ....