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TMI Blog1996 (5) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... sible to muster additional strength by with drawing departmental representative from other Benches that there was no adequate strength of departmental representatives on that date he therefore prayed that the appeal may be restored. 3. Ms. Ginny Bedi, learned Counsel does not object. Heard considered. I find that there is force in what the learned JDR submitted that strength of departmental representatives is very limited and whenever benches are created only a short notice is given. Therefore it is not possible to rearrange the work and also to effectively represent the department. In the circumstances I find that there was sufficient cause for absence of the departmental representative. I therefore recall the Final Order No. 1007/95-NB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and there fore it was in the nature of tool and since the tools are excluded from the scheme of Modvat credit under Rule 57A, he submitted that no Modvat credit will be admissible on Oxygen gas. In regard to Calcium carbide the learned JDR submitted that Calcium carbide is not input as it is not directly used in or in relation to manufacture of tractor parts and therefore the Collector (Appeals) had wrongly allowed Modvat credit on calcium carbide. 8. Ms. Ginny Bedi, learned Counsel for the respondents submits that Oxygen gas is definitely used in or in relation to the manufacture of tractor parts. She submits that Oxygen gas is not a tool nor it is classifiable as a tool in the Central Excise Tariff. She submits that the arguments of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as Oxygen gas is concerned. 10. On the question whether Calcium Carbide is an input I find that Calcium Carbide is not directly used in the manufacture of tractor parts. It was argued before me that Calcium Carbide and Sulphuric Acid are used in the manufacture of Acetylene gas and Acetylene is further used in the manufacture of tractor parts. How Calcium Carbide is used in or in relation to manufacture of tractor parts is not clarified is Rule 57A permits taking Modvat credit on inputs, the inputs are those inputs which are used in or in relation to the manufacture of the final product in the instant case the final product is tractor parts. The inputs can be Acetylence or Oxygen however the respondents claimed Modvat credit on Calci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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