9911796707
TMI Blog1992 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. This appeal is against the order of the Collector of Central Excise (Appeals), Madras. The short point that falls for consideration in the appeal is whether the salt-melt which is used for heat exchange to take away the heat in exothermic reaction is eligible for the benefit of Modvat Credit as an input used in relation to the manufacture of the specified finished product. 2. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of chemical reaction and also safety of the equipment of excess heat generated is removed by using salt-melt comprising of sodium nitrate and potassium nitrate in the desired proportion in the heat exchanger. He pleaded that this salt-melt is a stable one and on account of thermal action it loses its capacity for heat exchange. On a query from the Bench the learned Counsel pleaded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odes in the manufacture of caustic soda. (3) 1990 (48) E.L.T. 283 in the case of Cominco Binani Zinc Ltd. v. CCE. In this case, he pleaded that aluminium sheets have been allowed Modvat credit when the same have been used as electrodes. He pleaded that the Hon ble Supreme Court and the various High Court and also the Tribunal have held that term used in or in relation to has to be given a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be taken to be used in the apparatus i.e. the Heat Exchanger. It does not in any way directly participate in the manufacturing process as in the case of Mercury and Aluminum sheets used as cathodes nor it gets consumed while performing the function relatable to the manufacturing process as in the case of Pyrometric Cones cited supra. The material used is like refrigerated gas used in the refrige ..... X X X X Extracts X X X X X X X X Extracts X X X X
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