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2001 (3) TMI 226 - CEGAT, CHENNAI
Extract:
.......e, therefore, hold that Heat Transfer Oil, Caustic Soda Lye, Hydrochloric Acid, Cation and Anion Resins, Chlorine, Betz C-38, C41 and 2020 and Sulphuric Acid are inputs eligible for Modvat Credit under Rule 57A of the Central Excise Rules and that Modvat Credit is not available in respect of Ceramic Alumina Balls. The Appeal is thus partly allowed.