2016 (12) TMI 80

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....Vipin Kumar Jain, Advocate Ms. Shilpa Balani, Advocate  for Appellant Shri Sanjay Hasija, Superintendent (A.R.) for Respondent ORDER The issue involved in the present case is admissibility of the MODVAT credit in respect of inputs namely Ceramic Balls and Ethyl Alcohol which are used in the manufacture of Mono Ethylene Glycol (MEG), Di Ethylene Glycol (DEG) & Tri Ethylene Glycol (TEG....

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....: to purify the basic raw material.  This process of raw material is vital for the manufacture of specified final products, otherwise without such processing, manufacturing of final product cannot be possible as the use of un-purified raw material would result either in a disruption of the production process and/or result in the emergence of off-specification final products.  He submits ....

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....behalf of the Revenue reiterates the findings of the impugned order.  4.  We have carefully considered the submissions made by both the sides.  We find that the issue falls under narrow compass i.e. admissibility of MODVAT credit on the inputs namely Ceramic Balls and Ethyl Alcohol.  As per the submission of the appellant, Ceramic Balls are used for de-sulphurication of feed....