1995 (12) TMI 159

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..... the order dated 20-4-1992 passed by the Collector of Central Excise (Appeals), New Delhi. The short point that arises for consideration in this case is whether Argon gas used for homogenising temperature of the liquid steel in the ladle used for carrying molten metal from the furnace to the melt in the manufacturing of steel would be an input excluded from the purview of Modvat under Rule 57A. By .....

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..... efore, pleaded that the impugned order may be set aside and the appeal may be allowed. 3. On behalf of the respondent Shri P. Dass, learned SDR reiterated the findings in the impugned order. 4. I have considered the submissions made on behalf of both sides. It is seen that the Collector (Appeals) has held that argon gas is in the nature of tool or appliance. According to the appellants argon g .....

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