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of <h1>Oxygen Gas for Manufacturing Process Qualifies for Modvat Credit</h1> <h3>RS. INDUSTRIES (ROLLING MILLS) LTD. Versus COLLECTOR OF C. EX., JAIPUR</h3> RS. INDUSTRIES (ROLLING MILLS) LTD. Versus COLLECTOR OF C. EX., JAIPUR - 1996 (84) E.L.T. 138 (Tribunal) The case involved determining if oxygen gas used for cutting billets and blooms in the manufacture of bars and rods qualifies as an input. The Appellate Tribunal held that cutting blooms and billets is part of the manufacturing process of bars and rods, making oxygen gas an input eligible for Modvat credit. The appeal was allowed, and the impugned order was set aside.
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