9911796707
TMI Blog1995 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 6-3-1991 of the Collector of Central Excise (Appeals), Pune. 2. The only issue involved in this appeal is the eligibility of Argon gas for Modvat credit under Rule 57A of the Rules. The Assistant Collector held that argon gas is not actually used in the manufacture of final product and this gas is used as consumable in the cutting torch and therefore it cannot be said to be used in or in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l process in the manufacture of machine. Argon gas being not a machinery, appliance or tool, equipment etc. it cannot be excluded from the purview of Modvat scheme. 4. Though there is a request for an adjournment from the appellants, after hearing Shri V.K. Puri, the ld. SDR and taking note of the submissions made in the appeal memo I feel that, no useful purpose would be served in adjourning th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57A. It is very necessary for welding operation and the appellants, being the manufacturer of various items of machinery, welding is one of the essential process in the line of manufacture of the machines. In that process, if argon gas is brought in as an input for enabling welding operation to be carried out, it has to be construed only as a consumable used in the line of manufacture. If ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
