9911796707
TMI Blog1994 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... r : R. Jayaraman, Member (T)]. This is an appeal against the Order in Appeal No. PCJ-147/B. III/93, dt. 7-9-1993 rejecting the appellants appeal. 2. The appellants are manufacturers of rubber processing chemicals. They, inter alia, bring Mafron/Freon Gas as an input under the Modvat scheme and took credit of duty paid on the aforesaid gases after filing the declaration. The deptt. objecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of rubber chemicals. As per this write-up, it is indicated that for the manufacture of rubber processing chemicals, the uniform pattern is required to be carried out at a temperature of 0oC to - 50oC and for obtaining this temperature, chilled monoethylene glycol is to be used. They are getting monoethylene glycol as an input and it is used in the manufacture of the final product. This input is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) to support their orders. 5. After hearing both sides, we find that in this case the two items in dispute are gases. They may be refrigerant gases. There is no dispute that these gases are used for chilling the glycol so as to circulate it in the reactor and the crystalliser for obtaining the required quality of the final product. Without the use of these gases, the input cannot be chilled and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y us in the case of Kopran Ltd. vide our Order No. 615/616/93-WRB, dt. 19-4-1993 [since reported in 1993 (67) E.L.T. 377 (Tri.)] in the case of Nitrogen gas used for creating an inert atmosphere in the reactor vessel for enabling reaction to take place would also apply in this case. We therefore allow the appeal and direct the authorities to restore the Modvat credit in respect of these two inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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