1996 (4) TMI 343 - AT - Central Excise

Summary

The appeal was filed against the Collector (Appeals) order denying Modvat credit on CO2 gas used in the manufacture of sand moulds. The Tribunal allowed the appeal, stating that CO2 gas is an eligible input for Modvat credit as it is used in the manufacture of steel castings. The impugned order was set aside, and the appeal was allowed.