1992 (11) TMI 194

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....V.P. Gulati, Member (T)]. -  This appeal was heard on 9-7-1990 and the order allowing the appeal was announced in the open Court with detailed order to follow. 2. This appeal is against the order of the Collector of Central Excise (Appeals), Madras, dated 4-10-1989. The appellants have been denied the benefit of MODVAT Credit in respect of Oxygen and Acetylene gases used by them in the ....

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.... involved in this appeal. However, we find that this Bench in the following cases have taken the view that the above inputs in question would be eligible for MODVAT Credit: (1) M/s. Steel Industries Kerala Ltd. in Appeal No. E/932/89 decided on 13-8-1990. (2) M/s. Jyoti Steel Industries, Appeal No. E/59/90 dated, 19-9-1990. [1991 (53) E.L.T. 14 (Tri.)]. (3) M/s. Sundaram Clayton Ltd., App....

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....manufacture. Hence it has been decided in supersession of this Collectorate Trade Notice No. 128/88, dated 8-6-1988 that Modvat Credit on the Oxygen and Acetylene gases used for cutting runners and risers in the castings and for welding purposes and similar process of cutting and welding should be permitted". 6. The ratio of the ruling of the East Regional Bench, Calcutta in a similar case in r....