Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
1. The issue involved in this appeal filed by M/s. Tamilnadu Petroproducts Ltd., is whether the Modvat credit of the duty paid on Caustic Soda Lye, Hydrochloric Acid, cation & Anion Resins, Chlorine, Betz C-38 C41 & 2020 Sulphuric Acid, Hydrochloric Acid, Butyle mercaptain, Ceramic Alumina Balls is available to them under Rule 57A of the Central Excise Rules.2.1. Shri S.Ignatius, Learned Advocate, submitted that the Appellants manufacturer Linear Alkyle Benzene (LAB) and avail of Modvat credit of the duty paid on the impugned inputs used in or in relation to the manufacture of their final product; that in addition they were availing Modvat credit in respect of Activated Alumina, Butyl Mercaptain and heart Transfer Oil (HOT oil); that a show cause notice dated 28.12.89 was issued to them for disallowing the Modvat Credit on all the inputs; that t he Assistant Collector, under Adjudication Order No.15/90 dated 15.5.90, disallowed the Modvat Credit on all goods, except Activated ...
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