1999 (7) TMI 408

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..... S.L. Peeran, Member (J)]. - This is a Revenue appeal against order-in-appeal No. 397/90, dated 31-12-1990 by which the Commissioner has held that "phosphoric acid and ammonium bifluoride" can be treated as inputs used in or in relation to manufacture of sugar. 2. It has been submitted by the assessee before the Commissioner that the other item namely Anti-corrosive chemicals helps in redu .....

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..... issioner is totally sustainable as sugar cannot be manufactured without the inputs referred to on which Modvat credit had been granted. Further, we notice that this issue is covered by the judgment of the Tribunal in the case of Marolivibhog Khand Udyog as reported in 1993 (68) E.L.T. 700 (T). In that view of the matter, we find that there is no merit in the appeal and hence same is rejected.
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