Customs, Excise and Gold Tribunal - Bangalore
Sree Rayalaseema Hi-Strength Hypo Ltd. vs Cce on 23 April, 2002
Equivalent citations: 2002ECR860(TRI.-BANGALORE), 2002ECR866(TRI.-BANGALORE), 2003(159)ELT193(TRI-BANG)
ORDER G.A. Brahma Deva, Member (J)
1. Whether the following items are eligible inputs or not is an issue to be considered herein.
1. Lubricants
2. Soda Ash
3. Unsaturated Polyster Resin
4. Glass Fibre
2. Heard both sides.
3. I find that the issue with reference to the eligibility of Modvat credit in respect of aforesaid items has already been considered and covered in the following cases: -
1. CCE v. Modi Rubber Ltd. [2000 (119) E.L.T. 197 (T)]
2. KCP Ltd v. CCE [2001 (46) RLT 197 (T)]
3. Madras Aluminium Co. Ltd. [2001 (136) E.L.T. 182 (T)]
4. Grasim Industries v. CCE [2001 (137) E.L.T. 1341 (T)]
5. CCE v. Vardhaman Spg. General Mills [2001 (131) E.L.T. 374 (T)]
4. Considering the submissions and the case laws referred to above, I find that the submissions made by the Counsel is correct and accordingly, eligibility with reference to Modvat credit on the above items is allowed.