2008 (7) TMI 198

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r]. - This is an appeal filed by Revenue against the order of the Commissioner (Appeals), Coimbatore. In the impugned order, the Commissioner (Appeals) allowed the appeal filed by M/s. Chemplast Sanmar Limited against the order of the original authority denying CENVAT credit on inputs such as BORAQUAT C508, BIOCIDE H 300, HCL and HYDRAZINE HYDRATE. 2. The respondents manufacture chemicals such as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of 'felts' were not inputs used in the manufacture of final product. 4. I have carefully considered the facts of the case. The impugned inputs are chemicals used for treatment of water used in the process of manufacture of the assessee's final products. The findings of the Commissioner (Appeals) are reproduced below:- "(i) Blocide H-300, (ii) Boraquat C50B, (iii) HCL and (iv) Hydrazine Hydrate. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... quality of DM water can be maintained for uninterrupted production of PVC Resin. The steam produced is used for indirect heat transfer for production of PVC Resin. Admittedly it was a process of maintenance of the cooling water and Boilers to keep it in the desired condition. The Biocide and Boraguat are used to eradicate the growth of Algae and fungi in the PVC plant Heat exchangers: the HCL acid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X