2009 (5) TMI 190

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....dullah, Advocate, for the Appellant. Shri R.P. Meena, SDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - Credit of  Rs. 7,67,067/- has been disallowed to the appellants who are manufacturers of industrial and medical gases on (i) Cryogenic thermosiphonic cold converter —  Rs. 7,36,350/- (ii) Repair Kit - Rs. 20,104/- (iii) Nuts - Rs. 3,645/- (iv) Monal (s....

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....iquid air is distilled into liquid oxygen, nitrogen etc. The conversion of the liquid into gas is done through a 'Reciprocating pump' under high pressure. The pump requires a minimum load at the Head (supply point), for working the pump known in technical parlance as the 'Net Positive Suction Head' (NPSH). This load would only be possible if a Cryogenic thermosiphon tanker is placed at the Head fo....

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....o function efficiently. Hence the contention of the appellants that the Cryogenic thermosiphonic cold converter is an accessory to the Reciprocating pump falling under Chapter 84 and hence covered by S.No. 5 of the Table to Rule 57Q as it stood during the relevant period is to be accepted. We, therefore, hold that the credit is admissible on this item. 3. Credit is also admissible on 'Indicator....

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....Repair Kit' also has no role to play in the manufacture of final products and, therefore, credit is not admissible on this item. 5. The demand of duty of Rs. 13,986/- is upheld as the difference in value at the factory gate on which duty was paid and the higher value adopted at depot is due to non-inclusion of freight charges in the assessable value which charges are required to be added to the....