COLLECTOR OF CENTRAL EXCISE Vs. DCW LTD.

JUDGEMENT

(1.) THIS appeal is filed by the Revenue against the order of the Collector of Central Excise (Appeals), Madras. The short point that falls for consideration is whether the inputs used for manufacture of Caustic Soda lye which are finally used for the manufacture of PVC resin and covered by exemption Notification are eligible for the benefit of MODVAT CREDIT. The original authority in this regard has held as under:

(2.) THE Collector (Appeals) on application filed by the Assistant Collector in terms of Section 35E(4) of the Central Excises and Salt Act, 1944 confirmed the order of the original authority and held as under:

(3.) THE learned Appellant -Collector has urged the following grounds of appeal and prayed for setting aside the order of the lower appellate authority: