2006 (2) TMI 546

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....r]. -  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 Rs. 8,228 8 Chemicals Rs. 18,406   Total Rs. 3,30,874.52 2. The s....

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....ases 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 this Tribunal held in the case of Gangeswhar Ltd. v. CCE, Meerut that steel sheets used in the manu....