1996 (2) TMI 231

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....espondent. [Order]. - The short issue involved for decision in this case is whether oxygen gas used for cutting billets, blooms in the manufacture of bars and rods is an input used in or in relation to the manufacture of bars and rods. 2. The appellants are engaged in the manufacture of bars and rods. For this purpose, they purchased blooms and billets and also oxygen gas. Oxygen gas is u....

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.... in 1991 (53) E.L.T. 14. He also referred to the decision of the Hon'ble Calcutta High Court in the case of CCE v. Heavy Steel Engineering Corpn. reported in 1990 (49) E.L.T. 531. The learned Consultant submitted that the case of the appellants is squarely covered by the above two decisions and therefore, he prayed that the appeal may allowed. 4. Shri Mewa Singh, the learned SDR submitted th....