2004 (1) TMI 284

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..... Usha, President]. - The learned counsel for the appellant submits that the issue raised is covered in its favour by the following decisions of the Tribunal - (1)     Modi Sugar Mills v. CCE, Meerut, 2002 (150) E.L.T. 241 (Tribunal) = 2002 (49) RLT 62 (T); (2)     Final Order No. 566/200, dated 23-4-2002, 2002 (147) E.L.T. 792 (T) (3)  &n....

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....ts or integral parts of sugar machinery which fall under Chapter 84 of the Tariff Schedule are eligible for credit in terms of Sl. No. 5 of the table under Rule 57Q as it stood during the relevant period. 3. We find that the Bench decision in the case of CCE, Patna v. Bihar Caustic & Chemicals Ltd., in respect of the product put in the very same use to seal leakage and allowing flow of liquids ....