https://www.taxtmi.com/caselaws?id=53880 The Appellate Authority allowed Modvat credit on hydrogen gases but disallowed it on cylinders used for filling nitrogen gases due to lack of evidence that the cost of nitrogen gas cylinder was included in the cost of nitrogen gas. The Commissioner (Appeals) upheld this decision, stating that Modvat credit is only admissible when cylinder costs are part of the assessable value of the gas. The appeal was rejected as the appellants failed to prove their claim, and previous case law was cited in support of the decision. en-us Wed, 16 Mar 2005 00:00:00 +0530 Fri, 15 Oct 2010 16:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53880 The Appellate Authority allowed Modvat credit on hydrogen gases but disallowed it on cylinders used for filling nitrogen gases due to lack of evidence that the cost of nitrogen gas cylinder was included in the cost of nitrogen gas. The Commissioner (Appeals) upheld this decision, stating that Modvat credit is only admissible when cylinder costs are part of the assessable value of the gas. The appeal was rejected as the appellants failed to prove their claim, and previous case law was cited in support of the decision. Case-Laws Central Excise Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53880