M/S. Sail vs Cce, Jsr on 18 May, 2001

ORDER

Smt. Archana Wadhwa

1. The short issue involved in the present appeal is as regards the availability of modvat credit n the input materials such as caustic Soda, Ferrie Alum, Liquid chlorine and Sulphuric Acid used for purification which in turn is used for production of electricity being consumed by the appellants in their integrated steel plant.

2. After hearing both the sides we find that the issue is covered by the earlier decisions of the Tribunals’s Larger Bench in the case of Ballarpur Indus. Ltd. RLT (LB) CEGAT 1380. Accordingly we allow the stay petition unconditionally and fix the main appeal on 25.5.2001.

Dictated in the court.