Kapadia, J. - (1.) Leave granted in special leave petitions.
(2.) In this batch of civil appeals the short question which arises for determination is : whether the assessee is entitled to MODVAT credit under Rule 57A on Low Sulphur Heavy Stock (LSHS) and furnace oil used for generating electricity captively consumed for the manufacture of the final products such as caustic soda, cement etc.
(3.) For the sake of convenience we may refer to the facts in the case of Civil Appeal Nos.6465-6475 of 2001 Commr. Of Central Excise and others vs. M/s. Solaris Chemtech Ltd. and others (earlier known as M/s. Ballarpur Industries Ltd.).;