TMI Blog2009 (7) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... fication of feed stock ethylene are eligible inputs. - As such, by following the ratio of Tribunal judgment in the same respondent’s case, I find no infirmity in the view adopted by the Commissioner (Appeals). Revenue’s appeal is accordingly, rejected. - E/1521/1996 - A/1661/2009-WZB/AHD - Dated:- 31-7-2009 - Ms. Archana Wadhwa, Member (J) Shri Sameer Chitkara, SDR, for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. [Order]. - Being aggrieved with that part of the impugned order of Commissioner (Appeals) vide which he has held that Ceramic Balls are eligible inputs for the purpose of Modvat credit, Revenue has filed the present appeal. I have heard Shri Sameer Chitkara, SDR appearing for the Revenue and Shri J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the input should be used either in or in relation to the manufacture of the final product. The Ceramic Balls are used for placing in the form of a bed in the purification columns of the plant producing the final products. Over this bed, Silica Gel is placed and this is used for purification of the feed stock (Ethylene), solvent (Cyclohexene) and co-monomer (Butene/Octene). It has been explained that the purification is a process anterior to the actual manufacture of the final products and is essential for the production of quality final products. This has not been disputed in the impugned order. The inputs it was contended that helps in retaining the Silica Gel in the form of a bed. It has not been established that the usage of inputs a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods for the purposes of Modvat credit or not. 5. Ld. Advocate has drawn my attention to the Hon'ble Supreme Court judgment in the case of CCE, Bangalore v. Escorts Mahle Limited [2003 (154) E.L.T. 321 (S.C.)], laying down that ramming mass, fibre glass and filter mesh used for lining the furnaces to neutralize the effect of acidic vapours produced during the course of melting steel are eligible inputs. Reliance also stands placed upon the Hon'ble Kolkata High Court decision in the case of Singh Alloys and Steel Limited [1993 (66) E.L.T. 594 (Cal.)]. Ld. Advocate also submits that the issue is no more res integra and stands settled in their own case reported as Reliance Industries Limited v. CCE, Surat [2000 (118) E.L.T. 720 (Tribunal) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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