https://www.taxtmi.com/caselaws?id=84902 Argon gas used to homogenise the temperature of liquid steel in the ladle was treated as a consumable item used in or in relation to manufacture, not as a tool or appliance excluded from Modvat credit under Rule 57A. The Tribunal accepted that the gas facilitated the manufacturing process but retained its character as an input, so exclusion from credit was not justified. Modvat eligibility was therefore recognised for the gas used in steel manufacture, and the contrary view in the impugned order was set aside. en-us Thu, 21 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84902 Argon gas used to homogenise the temperature of liquid steel in the ladle was treated as a consumable item used in or in relation to manufacture, not as a tool or appliance excluded from Modvat credit under Rule 57A. The Tribunal accepted that the gas facilitated the manufacturing process but retained its character as an input, so exclusion from credit was not justified. Modvat eligibility was therefore recognised for the gas used in steel manufacture, and the contrary view in the impugned order was set aside. Case-Laws Central Excise Thu, 21 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84902