9911796707
TMI Blog1997 (6) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. - The above appeal arises out of the order passed by the Commissioner (Appeals), Customs and Central Excise, Ghaziabad upholding the order of the Assistant Commissioner of Central Excise, Moradabad in respect of denial of Modvat credit of Rs. 39,157/- on Liquid Nitrogen used in the manufacture of spray dried silica falling under sub-heading 2811.90 of the CET during period from April to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f manufacture and secondly the liquid nitrogen is used at the dryer stage where it is used for confirming the surface area of silica before packing. The total surface area of silica is measured according to the method developed by Brunauer, Emmett and Teller (BET) which is a process based on adsorption of gaseous nitrogen. The BET can never be changed till the final product. This testing is necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... silica and the grades vary according to customers specification; for example Ultrasil VN 3 is the most active silica used in shoe sole material Hawai Chappals, tyres, cable compounds and high purpose rice Hulling rollers while Ultrasil VN 2 is suitable for certain rubber compounds but is not recommended for soling material. Since different grades of silica are required for different purposes, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer's catalogue and purchase orders from MRF Ltd. & Goodyear etc., that liquid nitrogen is an essential requirement for testing of the correct grade of silica and for controlling the surface area of the silica, I hold that this item is used in relation to the manufacture of the final product of the appellants and hence entitled to the benefit of Modvat credit and therefore, set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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