2005 (10) TMI 191

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....dent]. - The appellants filed this appeal against the impugned order whereby the benefit of Modvat credit was denied in respect of the following items : (a)     Low PH (Acidic Water); and (b)     Scale Forming Deep Tubewell Water The goods are used as inputs in the generation of steam, which is further used in the refinery in the manufacture of petr....

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....ot a good law, by the Larger Bench of this Tribunal in the case of Tamilnadu Petro-Products Ltd. v. CCE, Madras, 2000 (120) E.L.T. 250 (T-LB). The appellants relied upon the decision of the Hon'ble Supreme Court in the case of IFFCO v. CC., 1996 (86) E.L.T. 177 (S.C.). 3. The contention of the Revenue is that, these inputs are not directly used in the manufacture of their final products. All th....