1997 (7) TMI 342

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..... . [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 that it is not directly used as an input/componen .....

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..... 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 Tribunal had held that ammonia gas used in inert gas .....

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..... hat 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 also in the present case, the hydrogen gas has a signific .....

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