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TMI Blog2001 (1) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by Commissioner of Central Excise, Chandigarh, for referring the following question of law to the Hon ble High Court, arising out of Tribunal s Final Order Nos. A-417-428/97 NB, dated 27-6-1997 : Whether use of oxygen/acetylene gases in cutting of scrap of Iron Steel into smaller pieces to be fed into a furnace is a part of integrated process connected with the ultimate production of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the case of Pronts Ltd. v. C.C.E., 1995 (79) E.L.T. 419 held that the use of gases in cutting larger steel pieces is certainly a process away from the stage at which manufacturing starts; that the Tribunal in the case of C.C.E., Chandigarh v. Vimal Alloys Ltd. - 2000 (121) E.L.T. 796 has already referred the same issue to the Hon ble High Court of Punjab and Haryana in view of conflicting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of the final products and it satisfied the test laid down in the case of C.C.E. v. Pronts Ltd. It was also observed in the said Order that the Appellate Tribunal in the case of M/s. R.S. Industries v. C.C.E., Jaipur - 1996 (84) E.L.T. 138 and in the case of Panchmahal Steel v. C.C.E. - 1996 (83) E.L.T. 91 had allowed Modvat credit in respect of gases used for cutting billets for manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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