1994 (3) TMI 237

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.... Shri Harnek Singh, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - This is an appeal against the Order in Appeal No. PCJ-147/B. III/93, dt. 7-9-1993 rejecting the appellants' appeal. 2. The appellants are manufacturers of rubber processing chemicals. They, inter alia, bring Mafron/Freon Gas as an input under the Modvat scheme and took credit of duty paid on the ....

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....n the use of Mafron gas and Freon gas in the process of the manufacture of rubber chemicals. As per this write-up, it is indicated that for the manufacture of rubber processing chemicals, the uniform pattern is required to be carried out at a temperature of 0oC to - 50oC and for obtaining this temperature, chilled monoethylene glycol is to be used. They are getting monoethylene glycol as an input ....

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....ct. He referred to the findings of the Asstt. Collector and the Collector (A) to support their orders. 5. After hearing both sides, we find that in this case the two items in dispute are gases. They may be refrigerant gases. There is no dispute that these gases are used for chilling the glycol so as to circulate it in the reactor and the crystalliser for obtaining the required quality of t....