1995 (12) TMI 159 - AT - Central Excise

Summary

The case involved a dispute over whether Argon gas used in steel manufacturing qualifies as an input for Modvat under Rule 57A. The Collector (Appeals) had deemed it a tool or appliance, but the Tribunal disagreed, ruling that Argon gas is a consumable item essential for steel production. The appeal was allowed, and the impugned order was set aside.