2008 (6) TMI 387

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....Respondent. [Order]. -  This is an appeal filed by Revenue against the order of Commissioner (Appeals) wherein Commissioner (Appeals) has upheld the admissibility of credit on Sulphamethoxazole which as per the respondent's contention is used it as anti-bacterial agent which can kill bacteria present in the atmosphere and was required for removing impurities of their raw material i.e Is....

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....he appellant's contention that it is used for removing bacteria is incorrect. 4. As regards, assessee's other contention that it is used for fumigation which is required for preserving Ispaghula husk so that it does not catch any bacteria, attention was invited to the statement of Shri Minoo J. Lakdawala, General Manager M/s. Glaxo (I) Ltd. Worli Factory & Technical Services who has clearl....