1997 (7) TMI 342

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..... lant. Shri D.M. Mehta, Consultant, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - These appeals involve the same issue whether the hydrogen gas is an eligible input for Modvat credit under Section 57A used in the manufacture respondents' final product which is sodium cyanide. The jurisdictional Assistant Commissioner has denied modvat credit of hydrogen gas for the reason .....

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..... Gurnani, the ld. DR for the appellant Commissioner and Shri D.M. Mehta the ld. Consultant for the respondents, we find that the matter has been settled by various decisions of the Supreme Court and the Tribunal. In the departmental's appeals reliance has been placed on the Tribunal's decision in the case of Indian Farmers Fertilizers Co-operative Ltd. v. Collector - 1991 (51) E.L.T. 527, where the .....

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..... Madras - 1996 (82) E.L.T. 575 (Tribunal) which had held that chemicals used in the sand mixture for the purpose of producing sand moulds which are used for producing steel casting will be eligible inputs. The Tribunal held that these materials will be covered by the wider expression under Rule 57A of the Central Excise Rules of inputs used `in relation to the manufacture' of the final product. So .....

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