2000 (11) TMI 440

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..... The Commissioner of Central Excise, Raipur, vide his order dated 28-1-2000/22-5-2000 has disallowed the modvat credit to the appellants totally amounting to Rs. 2,28,353/- availed by them in respect of the input items Oxygen Gas , Dissolved Acetylene Gas and Welding Electrodes during the period from October 1998 to March 1999. The appellants are the manufacturers of Cement and Clinker fallin .....

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..... y petitions filed by the appellants. I have heard Shri Sanjay Grover, advocate, for the appellants and Shri Rajeev Tandon, SDR, for the Revenue. The learned advocate for the appellants has relied on the decision of the Larger Bench of the Tribunal in the case of CCE, Meerut v. Modi Rubber Ltd., 2000 (119) E.L.T. 197 (Tribunal-LB) = 2000 (38) RLT 718 (CEGAT-LB), in which it is held that lubricating .....

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..... that these items were used by the party for cutting and welding of various iron steel structural items, and repairs and maintenance of plant machinery. It is observed that in the case of Century Cement, supra, cited by the appellants themselves, the modvat credit on acetylene gas, oxygen gas, cables, batteries, electric insulated wires, the denial of the modvat credit is upheld as these are no .....

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