1992 (5) TMI 115

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..... appeal is filed by the Department and directed against the order of the Collector of Central Excise (Appeals), Madras, dated 20-4-1989. 2. Shri Subramanian, the learned D.R., submitted that the issue is with reference to the eligibility to MODVAT credit in respect of two inputs viz. Rust Preventive Oil and Oxygen alleged to have been used by the respondents in relation to the manufacture of tex .....

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..... before us. Following the ratio of the ruling of this Bench cited supra, we confirm the order of the lower appellate authority allowing MODVAT credit in respect of Rust Preventive Oil and so far as Oxygen is concerned in our view, it would be far fetched to contend that Oxygen is used as an input in relation to the manufacture of the end-product for the purpose of grant of MODVAT credit. Therefore, .....

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