1995 (12) TMI 159

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....SDR, for the Respondent. [Order]. - This is an appeal against the order dated 20-4-1992 passed by the Collector of Central Excise (Appeals), New Delhi. The short point that arises for consideration in this case is whether Argon gas used for homogenising temperature of the liquid steel in the ladle used for carrying molten metal from the furnace to the melt in the manufacturing of steel would....

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....an essential input in or in relation to the manufacture of steel. He, therefore, pleaded that the impugned order may be set aside and the appeal may be allowed. 3. On behalf of the respondent Shri P. Dass, learned SDR reiterated the findings in the impugned order. 4. I have considered the submissions made on behalf of both sides. It is seen that the Collector (Appeals) has held tha....