https://www.taxtmi.com/caselaws?id=96057 The Tribunal determined that the use of oxygen/acetylene gases in cutting scrap of Iron & Steel is an integral part of the manufacturing process for final products like steel ingots and castings. Despite conflicting views, the Tribunal relied on past decisions supporting the eligibility of these gases for Modvat credit. Due to the significance of the issue, the Tribunal referred the question of law to the High Court for clarification, allowing the application and seeking a definitive ruling on the eligibility of oxygen/acetylene gases as inputs for Modvat credit in the steel manufacturing process. en-us Thu, 25 Jan 2001 00:00:00 +0530 Fri, 16 Dec 2011 18:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96057 The Tribunal determined that the use of oxygen/acetylene gases in cutting scrap of Iron & Steel is an integral part of the manufacturing process for final products like steel ingots and castings. Despite conflicting views, the Tribunal relied on past decisions supporting the eligibility of these gases for Modvat credit. Due to the significance of the issue, the Tribunal referred the question of law to the High Court for clarification, allowing the application and seeking a definitive ruling on the eligibility of oxygen/acetylene gases as inputs for Modvat credit in the steel manufacturing process. Case-Laws Central Excise Thu, 25 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96057