https://www.taxtmi.com/caselaws?id=84859 Argon gas used as a consumable in welding operations for manufacturing machinery qualifies as an eligible input for Modvat credit under Rule 57A. It is used to facilitate an essential manufacturing process and does not cease to be an input merely because it is supplied through welding equipment or assists the functioning of that equipment. The material is not treated as machinery, appliance, tool or part thereof. Similar gases used in welding had also been accepted as eligible inputs, and the departmental objection was found to lack merit on the admitted facts. en-us Wed, 25 Oct 1995 00:00:00 +0530 Mon, 01 Aug 2011 11:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84859 Argon gas used as a consumable in welding operations for manufacturing machinery qualifies as an eligible input for Modvat credit under Rule 57A. It is used to facilitate an essential manufacturing process and does not cease to be an input merely because it is supplied through welding equipment or assists the functioning of that equipment. The material is not treated as machinery, appliance, tool or part thereof. Similar gases used in welding had also been accepted as eligible inputs, and the departmental objection was found to lack merit on the admitted facts. Case-Laws Central Excise Wed, 25 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84859