TaxTMI 
TaxTMI 
1995 (10) TMI 144
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....appeal against Order-in-Appeal No. P-64/90, dated 6-3-1991 of the Collector of Central Excise (Appeals), Pune. 2. The only issue involved in this appeal is the eligibility of Argon gas for Modvat credit under Rule 57A of the Rules. The Assistant Collector held that argon gas is not actually used in the manufacture of final product and this gas is used as consumable in the cutting torch and t....
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....nufacture of various machinery. Welding is an essential process in the manufacture of machine. Argon gas being not a machinery, appliance or tool, equipment etc. it cannot be excluded from the purview of Modvat scheme. 4. Though there is a request for an adjournment from the appellants, after hearing Shri V.K. Puri, the ld. SDR and taking note of the submissions made in the appeal memo I fee....
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...., equipment or any of the item specified in the Explanation to Rule 57A. It is very necessary for welding operation and the appellants, being the manufacturer of various items of machinery, welding is one of the essential process in the line of manufacture of the machines. In that process, if argon gas is brought in as an input for enabling welding operation to be carried out, it has to be constru....