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Indian Farmers Fertiliser Cooperative ... vs C.C.E. on 23 November, 2000

8. Rodline and Alfloc, according to the department, are used in boiler water for the preparation of softening watering so that scale formations are reduced and break down of boiler does not take place where steam is generated for use and also reduce the corrosive effects of acid in washing the evaporator and heat exchanger. The ratio of the Supreme Court in the case of Indian Farmers Fertiliser Co-operative Ltd. v. C.C.E., Ahmedabad is equally applicable to this item also.
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 30 - Full Document

Commissioner Of Central ... vs Jawahar Mills Ltd. & Ors on 27 July, 2001

6. In respect of oxygen gas, acetylene gas, electrodes, welding wire and pig iron, the Tribunal held that Modvat credit were to be allowed following the judgment of the Tribunal in . The issue has been covered in favour of the assessee by the decision of the apex Court in the case of C.C.E., Coimbatore v. Jawahar Mills Ltd. in which the earlier decision of the Supreme Court in the case of Indian Farmers Fertiliser Co-operative Ltd. v. C.C.E., Ahmedabad , has been taken note of. Incidentally with regard to all these issues, the department has contended that the case of Jawahar Mills Ltd., 108 ELT 47 held in favour of the assessee has been taken on appeal by the department to the Supreme Court and the same is pending. Now the Supreme Court in 132 ELT 3 decided the issue in favour of the assessee.
Supreme Court of India Cites 2 - Cited by 230 - S P Bharucha - Full Document
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