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TMI Blog2011 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... Srinivas, Counsel, for the Respondent. [Order per : B. Prakash Rao, J.]. - Heard Sri A. Rajasekhara Reddy, learned Assistant Solicitor General of India, and Sri V. Srinivas, learned counsel appearing for the respondent-assessee. 2. This Appeal is, under Section 35G of the Central Excise Act, 1944, at the instance of the Commissioner of Central Excise, Visakhapatnam-II, against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals by the placing reliance on Hindustan Lever Ltd. v. CCE, Mumbai - 2004 (166) E.L.T. 273 (Tri.-Mumbai), a Judgment of the Tribunal of Mumbai, wherein it has been held that part of inputs washed away and not used in the manufacture of finished products since they settle down as insoluble residue in transit and duty having been paid on entire consignment, the assessees are eligible for the Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Mumbai, wherein it was held that : "Cenvat/Modvat - Part of chlorine gas (about 10%) flamed out in atmosphere after scrubbing with solution of caustic soda Lye/Flakes out of total amount of chlorine gas, deemed as used in manufacturing process and eligible for Modvat credit - Rule 57A of erstwhile Central Excise Rules, 1944 - Rules 2(k) and 3 of Cenvat Credit Rules, 2004. - Basing on the techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " 6. Similarly another decision is also relied on behalf of the respondent- assessee in Commissioner of Central Excise, Delhi-I v. BOC India Ltd. - 2004 (166) E.L.T. 254 (Tri.-Del.), wherein the Tribunal of Delhi, while considering the Cenvat/Modvat and the processing loss, held that gases lost during manufacturing process to be considered as used in or in relation to manufacturing process. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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