https://www.taxtmi.com/caselaws?id=80289 The Tribunal upheld the Collector (Appeals)' decision, allowing the respondents to claim Modvat credit for oxygen and acetylene gas used in manufacturing steel castings essential for final products. The gases, received before 1-3-1986 but utilized in products cleared after that date, were deemed eligible for credit. The Tribunal emphasized the integral role of the steel castings in the final products and dismissed the appeal, remanding the case for further adjudication to ensure compliance with duty payment regulations post-31st January 1986. en-us Tue, 21 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80289 The Tribunal upheld the Collector (Appeals)' decision, allowing the respondents to claim Modvat credit for oxygen and acetylene gas used in manufacturing steel castings essential for final products. The gases, received before 1-3-1986 but utilized in products cleared after that date, were deemed eligible for credit. The Tribunal emphasized the integral role of the steel castings in the final products and dismissed the appeal, remanding the case for further adjudication to ensure compliance with duty payment regulations post-31st January 1986. Case-Laws Central Excise Tue, 21 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80289