https://www.taxtmi.com/caselaws?id=84107 The Tribunal rejected the allegation that Mafron gas was not declared in the Modvat Declaration, ruling that it falls under the same family of refrigerant gas as Freon gas, which had been declared. Regarding the eligibility of Modvat credit on Mafron gas, it was deemed essential for the manufacturing process of Chloromethane, enabling required reaction temperatures. The gas was considered a consumable input necessary for the process, akin to Acetylene gas in welding. As a result, the appellants' appeals were allowed, instructing the restoration of Modvat credit. en-us Mon, 20 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84107 The Tribunal rejected the allegation that Mafron gas was not declared in the Modvat Declaration, ruling that it falls under the same family of refrigerant gas as Freon gas, which had been declared. Regarding the eligibility of Modvat credit on Mafron gas, it was deemed essential for the manufacturing process of Chloromethane, enabling required reaction temperatures. The gas was considered a consumable input necessary for the process, akin to Acetylene gas in welding. As a result, the appellants' appeals were allowed, instructing the restoration of Modvat credit. Case-Laws Central Excise Mon, 20 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84107