GLOBAL SUGAR LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ARGUING for the appellants Shri Kapil Vaish, learned Advocate submitted that the dispute is in respect of following items. Whether Modvat credit is permissible or not in respect of these items is to be considered in this appeal : -

(2.) SHRI Kapil Vaish, learned Advocate submitted that he is not pressing the items except Sl. No. 1, 2 and 5. On the other hand Shri S. Srivastava, ld. JDR submitted that with reference to the items which are not pressed by the other side already decided in favour of the Revenue.

(3.) WITH reference to the tubes and pipes, Shri Kapil Vaish submitted that the issue involved herein has been concluded by the decisions by the Tribunal as reported in 1997 (96) E.L.T. 354, 1997 (96) E.L.T. 404 and 1998 (99) E.L.T. 54 (T) respectively.