1991 (4) TMI 259 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA dismissed the appeal filed by the department against the order allowing Modvat credit for dissolved acetylene and compressed oxygen gas used in cutting and welding for manufacturing weighing machines. The Tribunal held that the gases are entitled to Modvat credit as they are not excluded by the exclusion clause in Rule 57A. The instructions issued by the Board supported this decision.