2001 (8) TMI 262

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....e which the benefit of Modvat credit in respect of M.S. Angles, H.R. Plates, Bars and Rods, Joists and H.R. Sheets was disallowed. 2. Heard both sides. 3. The appellants are engaged in the manufacture of Sugar and the goods in question are used as noticed by the adjudicating authority for repairing/replacing worn-out parts of tanks, containers which are used for storing or proces....

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.... Excise, Coimbatore and Ors. v. Jawahar Mills Ltd. & Ors. in Civil Appeal Nos. 619-626 of 2000 [2001 (132) E.L.T. 3 (S.C.)]. In view of above decision of the Tribunal appellants are entitled for the benefit of credit in respect of goods in question. 4. In respect of asbestos packing, the contention of the appellant is that it is used provide leakage and allowing flow of liquids in the fac....