TaxTMI 
TaxTMI 
1991 (4) TMI 259
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.... This is an appeal filed by the department being aggrieved by the order passed by the Collector of Central Excise (Appeals) in order No. 36/Cal. 1/90, dated 14-2-1990. In terms of that order he allowed the appeal filed by the appellants and held that dissolved acetylene and compressed oxygen gas is entitled for Modvat credit. 2. Sri B.B. Sarkar, learned JDR, appearing for the appellant Collector ....
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....tended that the same cannot be termed as a tool. He brought to my notice the clarification issued by the Board which is reported in the 11th Modvat-cum-Procedures Meeting dated 22nd January, 1991 held at Coimbatore, wherein at Sl. No. 32 it was stated that instructions have already been issued by the Board clarifying the matter. It was stated therein that Modvat should be allowed to oxygen and ace....
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....It is no doubt true that the instructions issued are binding on the Department officials unless there are contrary decisions to that effect by the Tribunal or High Courts. Sri Sarkar could not point out any decision of the Tribunal contrary to the same. I have considered the matter on the proper perspective. In my opinion, it cannot be said that this dissolved acetylene and compressed oxygen gas i....