1993 (9) TMI 193 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Bombay involved the eligibility of Phosphoric Acid for MODVAT benefit in sugar production. The Tribunal held that Phosphoric Acid is an essential input used in sugar manufacturing, as it is necessary for obtaining the required clarity in cane juice to produce quality sugar. The Reference Application questioning this decision was dismissed as Phosphoric Acid is considered an input in the manufacture of sugar.