https://www.taxtmi.com/caselaws?id=80502 The Appellate Tribunal CEGAT, Bombay upheld the Order-in-Appeal confirming the demand for wrongly availed duty credit under the MODVAT scheme for oxygen gas used in ship breaking. Despite arguments asserting oxygen gas as an essential input for manufacturing, the Tribunal ruled that its use in the gas cutter fell under the excluded category of tools or appliances, not directly contributing to the final product's manufacture. The appeal was dismissed, affirming that oxygen gas in ship breaking did not qualify for MODVAT credit under Rule 57A. en-us Mon, 26 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80502 The Appellate Tribunal CEGAT, Bombay upheld the Order-in-Appeal confirming the demand for wrongly availed duty credit under the MODVAT scheme for oxygen gas used in ship breaking. Despite arguments asserting oxygen gas as an essential input for manufacturing, the Tribunal ruled that its use in the gas cutter fell under the excluded category of tools or appliances, not directly contributing to the final product's manufacture. The appeal was dismissed, affirming that oxygen gas in ship breaking did not qualify for MODVAT credit under Rule 57A. Case-Laws Central Excise Mon, 26 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80502