2006 (12) TMI 416

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....er / Decisions)<br>Dated:- 14-12-2006<br> E/4217/05 - A/2134/2006-WZB/C-IV/(SMB)<br>Central Excise<br>Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Vaibhav Shah, CA, for the Appellant. Shri U.H. ....

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....w of the Commissioner (Appeals) Modvat credit is admissible when the same is used in or in relation to the manufacture of the final product. Use of steam in canteen cannot, by any stretch of imaginati....