1998 (4) TMI 342

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..... [Order per : K.S. Venkataramani, Vice President]. These are two appeals filed by the Commissioner of Central Excise, Nagpur against two orders of the Commissioner of Central Excise (Appeals), Indore captioned above. 2. We have heard Shri K.L. Ramteke, the ld. DR and Shri G.L. Deshpande, the learned Counsel for the respondents. The issue in these two appeals relates to eligibility to Modvat .....

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..... s for no interference. 3. The other input material is Nitrogen Gas which was held to be inadmissible for Modvat credit by the Assistant Commissioner because it was being used to maintain inert atmosphere in the reactor in chlorine dioxide manufacturing process and as such the Assistant Commissioner held that it is not an input used in the manufacture of paper and paper board which is the final p .....

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..... itrogen which is used in making the chlorine di-oxide is inadmissible. This is in terms of Rule 57C of the Modvat rules which bars Modvat credit where the final product is exempt from duty. However, on this aspect also the matter stands settled by the Tribunal decision in Indian Aluminium Company - 1994 (69) E.L.T. 776 wherein the Tribunal has held that self manufactured material used for manufact .....

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