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TMI Blog2004 (7) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. - Heard both sides. 2. The Revenue is in Appeal. The issue involved in this appeal is that reversal of Modvat credit on chlorine gas 10% which is flamed out in the atmosphere after scrubbing with the solution of caustic soda lye/flakes out of total quantity of Chlorine gas. 3. M/s. Kline Chemicals Pvt. Ltd., Vapi, were engaged with manufacture of Inorganic Chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner Central Excise, Vapi confirmed the demand. On appeal filed by the Assessee, the learned CCE (Appeals) Surat reversed the findings and allowed the Appeal. Hence this appeal by the Revenue. 5. The contention of the appellant/Revenue is that Rule 57A allows Modvat credit on input which is used in the manufacture of final product. Whereas in the instant case the input is not used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;I have gone through the record carefully. The findings arrived at by the Assistant Commissioner, Vapi, are not based on the material on record. There is no discussion as to how the figure 10% of Chlorine gas was measured as flamed out of total quantity of the gas. The points raised in the defence to the show cause notice are not all discussed and no indication is given either they are accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the view taken in the latest decision 2004 (166) E.L.T. 254 (Tribunal) (Delhi) CCE, Delhi v. BOC India Ltd. to the effect "that gases lost during manufacturing process to be considered as used in or in relation to manufacturing process and Modvat credit cannot be denied on the quantum of gas lost" lends support to the facts on hand in the preset case. Following the same and in view of the techn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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