1999 (4) TMI 170

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..... 85/97 (T), dated 16-5-1997 passed by Commissioner (Appeals), Trichy. The issue that arises for consideration is as to whether the Modvat credit can be allowed on LPG or not. The brief facts of the case are that the respondents/assessee are the manufacturers of screws, bolts, nuts etc. of Chapter 73 of Central Excise Tariff and they filed Modvat declaration for LPG (Liqueified Petroleum Gas) fallin .....

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..... lloy Steel Ltd., as reported in 1993 (66) E.L.T. 394; Kesari Steels reported in 1994 (74) E.L.T. 123 (T) and that of Transformers and Electricals reported in 1993 (65) E.L.T. 298 (T). He also relied on the Larger Bench judgment of the Tribunal in the case of Union Carbide India as reported in 1996 (86) E.L.T. 613 (T) which had examined the term in or in relation to appearing in Rule 57A of the E .....

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..... the submissions, I notice that the Revenue is not disputing the process of manufacture in as much as that LPG is required to be used for the purpose of mixing the same in 10 parts of air and same is made to pass inside the Retort which is having Nickel catalyst at 1050oC. This Nickel catalyst cracks the air/gas mixture and it will send the Endo Gas inside the furnace and thereafter the final prod .....

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