9911796707
TMI Blog1996 (2) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... for decision in this case is whether oxygen gas used for cutting billets, blooms in the manufacture of bars and rods is an input used in or in relation to the manufacture of bars and rods. 2. The appellants are engaged in the manufacture of bars and rods. For this purpose, they purchased blooms and billets and also oxygen gas. Oxygen gas is used for cutting blooms and billets to make them of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon ble Calcutta High Court in the case of CCE v. Heavy Steel Engineering Corpn. reported in 1990 (49) E.L.T. 531. The learned Consultant submitted that the case of the appellants is squarely covered by the above two decisions and therefore, he prayed that the appeal may allowed. 4. Shri Mewa Singh, the learned SDR submitted that no doubt, oxygen gas is used for cutting billets and bloom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out cutting blooms and billets and without making them of appropriate sizes, they cannot be fed into rolling mills and therefore, cutting of blooms and billets becomes a part of the entire process of manufacture. In this view of the matter, I hold that oxygen gas is an input and therefore, Modvat credit shall be admissible to the appellants. In this view of the matter, the impugned order is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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