2000 (9) TMI 157

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....ensing with the pre-deposit of duty and penalty we take up the appeal itself with the consent of both sides as the issue involved is covered by the earlier decision of the Tribunal in the appellant's own case. 2. The issue involved is as regards the availability of Modvat credit in respect of various chemicals used as inputs for treatment of purification of water which is further used for gener....

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....ided, in principle in favour of the appellant, we hold that the chemicals in question are eligible Modvatable inputs. 3. However, it is seen that part of the electricity so generated has also been used by the appellants in their township. In the earlier order, the Tribunal has taken note of the fact that the Commissioner (Appeals) has denied the benefit of Modvat credit in respect of chemicals ....