TMI Blog2000 (9) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of both sides as the issue involved is covered by the earlier decision of the Tribunal in the appellant's own case. 2. The issue involved is as regards the availability of Modvat credit in respect of various chemicals used as inputs for treatment of purification of water which is further used for generation of steam and electricity, which in turn are used for manufacture of various iron and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible Modvatable inputs. 3. However, it is seen that part of the electricity so generated has also been used by the appellants in their township. In the earlier order, the Tribunal has taken note of the fact that the Commissioner (Appeals) has denied the benefit of Modvat credit in respect of chemicals so used, which in turn are used for the electricity, out of which a quantity is used in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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