2006 (2) TMI 546

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.... Kumar, DR, for the Respondent. [Order]. -  Heard both sides and perused record. The appeals are in relation to denial of Modvat credit on the following items: 1 Channels Rs. 86,254 2 Welding Electrodes Rs. 22,760 3 Plain Plates Rs. 36,326 4 HR Sheets Rs. 26,050 5 Angles Rs. 30,122.50 6 Lubricants Rs. 1,02,727.52 7 Base Frame ....

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....se of CCE v. Modi Rubber Ltd. [2000 (119) E.L.T. 197 (T-LB)] holding that lubrication oils and greases are eligible for Modvat credit. In regard to chemicals, there is no dispute that they are used in the sugar production inasmuch as they are used for purification of sugar. The learned Counsel is not pressing the claim in regard to welding electrodes. 3. The learned DR would point out that....