{"id":192376,"date":"1998-04-16T00:00:00","date_gmt":"1998-04-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/l-h-sugar-factories-ltd-vs-commissioner-of-c-ex-on-16-april-1998"},"modified":"2017-02-05T05:41:13","modified_gmt":"2017-02-05T00:11:13","slug":"l-h-sugar-factories-ltd-vs-commissioner-of-c-ex-on-16-april-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/l-h-sugar-factories-ltd-vs-commissioner-of-c-ex-on-16-april-1998","title":{"rendered":"L.H. Sugar Factories Ltd. vs Commissioner Of C. Ex. on 16 April, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">L.H. Sugar Factories Ltd. vs Commissioner Of C. Ex. on 16 April, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (162) ELT 1164 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: J T J.H.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> J.H. Joglekar, Member (T)<\/p>\n<p>1. This case involves eligibility of caustic soda as input for sugar industry for the purposes of Modvat credit.\n<\/p>\n<p>2. I have heard Shri Kapil Vaish, C.A. for the appellants and Shri Y.R. Kilania, JDR for the Revenue.\n<\/p>\n<p>3. Caustic soda is used for three purposes: The first purpose is demineralisation of boiler feed water which is converted into steam which steam is used for production of sugar. The Tribunal in the case of <a href=\"\/doc\/727705\/\">Orient Paper Mills v. Collector of Central Excise, Indore,<\/a> reported in 1997 (93) E.L.T. 501 (Tribunal) held that caustic soda lye for demineralisation of boiler water was eligible input.\n<\/p>\n<p>4. The second purpose to which the caustic soda solution is put is in mixing with spray water in the vacuum pan to counteract the liberated sulphuric acid fumes. In this process caustic soda is used directly in the manufacture of sugar and, therefore, its admissibility becomes evident.\n<\/p>\n<p>5. The third use of this caustic soda was for descaling of evaporator and pan bodies tubes. In two judgments related to <a href=\"\/doc\/1092526\/\">J.K. Synthetics v. Collector of Central Excise, Jaipur,<\/a> reported in 1996 (84) E.L.T. 203 (Tribunal) and 1996 (85) E.L.T. 286 (Tribunal), it has been held by the Tribunal that material used for cleaning of equipment and machinery used in the manufacture of final products were treatable as inputs under Rule 57A of the Central Excise Rules, 1944. The ratio of these judgments should apply here.\n<\/p>\n<p>6. Thus, on all the three counts I find the caustic soda becomes admissible inputs in the sugar industries. The appeal is allowed. Lower orders are set aside. Proper relief is ordered.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi L.H. Sugar Factories Ltd. vs Commissioner Of C. Ex. on 16 April, 1998 Equivalent citations: 2003 (162) ELT 1164 Tri Del Bench: J T J.H. ORDER J.H. Joglekar, Member (T) 1. This case involves eligibility of caustic soda as input for sugar industry for the purposes of Modvat [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-192376","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L.H. Sugar Factories Ltd. vs Commissioner Of C. 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