1996 (1) TMI 209

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....alyanam, Vice President]. - This appeal is filed by the Department against the order of the Collector of Central Excise (Appeals), Trichy dated 28-10-1992. None present for the respondent when the matter was called. 2. The Ld. D.R. submitted that the issue for consideration is whether Metron 22 can be treated as a input in the manufacture of Tri-chloroethylene. It was submitted that thi....

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....igible input for purpose of Modvat credit vide order-in-appeal No. 186/91 (CBE), dated 29-5-1991 based on Government of India's order No. 1268 of 1978, dated 13-11-1978 followed by Collector (Appeals), Madras in order-in-appeal No. 91/89 (CBE), dated 25-7-1989. The Government of India's decision relates to Ethelene gas which is also used as a refrigerant in the manufacture of chemicals. The ratio ....

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....f Kopran Ltd. v. C.C.E. reported in 1993 (67) E.L.T. 377 (Tri.) dealing with the liquid nitrogen has observed as under : "Liquid Nitrogen is needed for creating a proper atmosphere (both chilling and inert atmosphere) in the reactor vessel and if it is not used, chemical reaction process will be affected. Only in case of these two specified final products, for achieving the required efficiency ....