2000 (6) TMI 576 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed two appeals filed by an appellant who manufactures castings. The appellant's claim for credit of duty paid on Argon gas used in testing metal samples was denied but was granted based on a precedent where Argon gas was considered as an input. The appeals were allowed with consequential relief. (2000 (6) TMI 576 - CEGAT, MUMBAI)