CEGAT grants credit for duty paid on Argon gas in metal testing

The Appellate Tribunal CEGAT, Mumbai allowed two appeals filed by a casting manufacturer. The appellant's claim for credit of duty paid on Argon gas used in testing metal samples was initially denied but granted based on a precedent considering Argon gas as an input. The appeals were allowed with consequential relief.

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The Appellate Tribunal CEGAT, Mumbai allowed two appeals filed by an appellant who manufactures castings. The appellant's claim for credit of duty paid on Argon gas used in testing metal samples was denied but was granted based on a precedent where Argon gas was considered as an input. The appeals were allowed with consequential relief. (2000 (6) TMI 576 - CEGAT, MUMBAI)

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