9911796707
TMI Blog2001 (5) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal against Order-in-Appeal No. 204/95(M), dated 10-10-1995 by which the Commissioner (Appeals) has held that the following products are eligible for availment of Modvat credit :- (a) Cation Resins (b) Anion Resins (c) Hydrochloric Acid and Caustic Soda Lye. 2. While so holding, he has relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th this order and hence this appeal. 4. Ld. SDR sought for setting aside the order on the grounds as stated in appeal memo and submitted that they cannot be considered as inputs for the manufacture of final products as negligible portion of D.M.water is used in the process and that too to maintain moisture content and for washing ammonium salts, as held by the AC with regard to resins used t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 16-3-2001 wherein all these four items besides other items noted therein have been held to be entitled for the benefit of Modvat credit. He submits that the reasonings given by the Tribunal in the cited case completely applies to the facts of this case and answers the grounds raised by the appellant-Commissioner in this appeal. 6. On careful consideration of the submissions , we noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larpur Industries Ltd. - 1989 (43) E.L.T. 804 (S.C.). Further reliance is also made to the term of "in relation to" which was discussed in Apex Court's judgment rendered in Doypack Systems (Pvt.) Ltd. v. UOI, 1988 (36) E.L.T. 201 (S.C.). The judgment of Apex Court rendered in C.C.E. v. Rajasthan State Chemicals Works - 1991 (55) E.L.T. 444 (S.C.) with regard to interpretation of the terms "in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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