CHEMO PULP TISSUES LTD. Vs. CCE

JUDGEMENT

(1.) QUESTION involved in this appeal is whether Modvat credit on HSD oil as an input under Rule 57A read with notification issued thereunder and read with Rule 570 is admissible or not. Ld. Representative Sh. Kamlesh Jain, Chartered Accountant for the appellant company has submitted that there are three Division Bench judgments in his favour allowing the benefit of Modvat credit on HSD oil. Those judgments are:

(2.) U .P. State Textile Corpn. v. CCE, Meerut [1998 (29) RLT 801 (CEGAT)]