9911796707
TMI Blog1992 (11) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... e order allowing the appeal was announced in the open Court with detailed order to follow. 2. This appeal is against the order of the Collector of Central Excise (Appeals), Madras, dated 4-10-1989. The appellants have been denied the benefit of MODVAT Credit in respect of Oxygen and Acetylene gases used by them in the course of manufacture in their factory. The learned lower appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have taken the view that the above inputs in question would be eligible for MODVAT Credit: (1) M/s. Steel Industries Kerala Ltd. in Appeal No. E/932/89 decided on 13-8-1990. (2) M/s. Jyoti Steel Industries, Appeal No. E/59/90 dated, 19-9-1990. [1991 (53) E.L.T. 14 (Tri.)]. (3) M/s. Sundaram Clayton Ltd., Appeal No. E/75/90, dated 25-9-1990. In this context, a trade notice issued by the Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 128/88, dated 8-6-1988 that Modvat Credit on the Oxygen and Acetylene gases used for cutting runners and risers in the castings and for welding purposes and similar process of cutting and welding should be permitted". 6. The ratio of the ruling of the East Regional Bench, Calcutta in a similar case in regard to this reads as under : Accordingly the two gases - Oxygen and Dissolved Acetyl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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