2002 (4) TMI 180

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....-2000 by which the Commissioner (Appeals) after due examination of the manner in which the inputs are to be used in the manufacture of final product has held that Macscal (and Macperz) are water treatment chemicals used for treating cooling water which is circulated through pipes and the equipment 'heat exchanger' for cooling purposes. He has noted that this treated water pipes and equipment are f....

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....Synthetics Ltd. v CCE, Indore - 1998 (100) E.L.T. 351 d.      Gangeshwar Ltd. 1998 (99) E.L.T. 551 who held that inputs are used ultimately for treating cooling water which is circulated in the various parts of the machinery and equipment in the factory so as to protect them from any corrosion and increase their durability and smooth functioning of the plant. He has ....

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....this very item has been rejected and the Tribunal has also distinguished the judgment of the M/s. Synthetics and Chemicals v. CCE, Allahabad as those chemicals was not directly used for preventing corrosion of the machinery and it was found that the items had no connection and relation with the manufacture of the final product. Ld. Counsel submits a copy of the Final Order No. 179/2002, dated 25-2....