Customs, Excise and Gold Tribunal - Bangalore
Cce vs Mangalore Refinery And Petrochemicals on 2 January, 2004
Equivalent citations: 2004(114)ECR211(TRI.-BANGALORE)
ORDER G.A. Brahma Deva, Member (J)
1. This is an appeal filed by the Revenue. The issue relates to Modvat credit in respect of the following items
1. Nalco Chemicals
2. Synthetic Gum
3. 5% 02 + Bal N2
4. Corrosion inhibitor
5. Calibration Gas Mixture
6. Methanol
2. It was also brought to our notice by both sides that the eligibility of Modvat credit in respect of the above items has already been considered by this Bench as per Final Order No. 598'to 600/2002 dated 1.5.2002.
3. Following our earlier decision, we accept the plea of the party and in the result, the appeal filed by the Revenue is hereby dismissed. (Pronounced and dictated in the open court).