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TMI Blog1995 (2) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... egation that Mafron Gas is not declared, they have declared freon gas in their Modvat Declaration and Mafron gas is nothing but a Freon gas manufactured under the patent right of Mafatlal Group and hence the description freon gas would cover Mafron gas as well, which is nothing but a refrigerant gas used in their refrigeration system of Chloromethane plant. He also contends that the declaration specifically mentioning Mafron gas was given in April, 1989 but the acknowledgement was given only in December, 1990. Though the only allegation contained in the show cause notice was that Mafron gas was not declared and hence Modvat credit is not admissible, the adjudication was done including another ground alleging that Mafron gas is only used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. 3. Shri K.S. Nair, the Ld. SDR, however, points out that the appellants have not produced any evidence to show that Mafron gas is a brand name of Freon gas. However, he does not dispute that it is a refrigerant gas and assessed as such for excise purposes. He however contends that specific description should be given in the Modvat declaration for claiming Modvat benefit. He also contends that refrigerant gas goes as a part of the refrigerant system and in a refrigerator such gas is used as an input and it is construed to be a part of the plant or an item required for functional need of the plant and hence it cannot be allowed. 4. After hearing both the sides, we find that as regards the allegation that Mafron gas is not declared, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is a consumable gas, which is an input passing through refrigerating plant. Usage of this gas is very much necessary for producing the required temperature to enable Chlorine gas and Methane gas to react to achieve the final product. In the circumstances, we find that this is a consumable gas analogous to Acetelyne gas which passes through the flame torch to cut or weld the final product. This Bench as well as the Board have accepted that such a gas should be construed to be a consumable, eligible for Modvat Credit. Moreover, in the case of the same gas, namely Mafron/Freon gases, we have held them to be eligible input used in the manufacture of rubber processing chemicals, after taking note of the similar use of these gases in the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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