2004 (9) TMI 555

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....i O.P. Agarwal, CA, for the Respondent. [Order]. -  This appeal is filed by the Revenue against the order of the Commissioner (Appeals). 2. The respondents are manufacturers of M.S. Ingots, slabs and billets etc. falling under Chapter 72 of the Central Excise Tariff Act. They were availing Modvat credit on asbestos yarn and texti-packing. They were denied Modvat credit on asbest....

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....appearing for the respondents pleaded that asbestos/texti is used for wrapping pipe line so that the pipe line does not burst when the gases at high pressure pass through it. He stated that this item is fully covered by the definition of inputs as these are used in or in relation to the manufacture of final product. He said that although this is not directly participating in the process but under ....

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.... 321 (S.C.) = 2003 (56) RLT 245 (S.C.). (4)     Bazpur Cooperative Sugar Factory Ltd. v. CCE, Meerut-II - 2003 (55) RLT 39 (CEGAT-Del.). (5)     Singh Alloys & Steel Ltd. v. Asstt. CCE, 1993 (66) E.L.T. 594 (Cal.). (6)     Oswal Steels v. CCE, New Delhi - 1997 (92) E.L.T. 637 (Tribunal). 5. I have carefully considered the....