2008 (7) TMI 198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate, for the Respondent. [Order]. - This is an appeal filed by Revenue against the order of the Commissioner (Appeals), Coimbatore. In the impugned order, the Commissioner (Appeals) allowed the appeal filed by M/s. Chemplast Sanmar Limited against the order of the original authority denying CENVAT credit on inputs such as BORAQUAT C508, BIOCIDE H 300, HCL and HYDRAZINE HYDRATE. 2. The re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... surface active agents used for cleaning of 'felts' were not inputs used in the manufacture of final product. 4. I have carefully considered the facts of the case. The impugned inputs are chemicals used for treatment of water used in the process of manufacture of the assessee's final products. The findings of the Commissioner (Appeals) are reproduced below:- "(i) Blocide H-300, (ii) Boraquat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oid break-down due to pitting effect and hence quality of DM water can be maintained for uninterrupted production of PVC Resin. The steam produced is used for indirect heat transfer for production of PVC Resin. Admittedly it was a process of maintenance of the cooling water and Boilers to keep it in the desired condition. The Biocide and Boraguat are used to eradicate the growth of Algae and fungi....