1996 (5) TMI 266

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.... for hearing was received on 2-11-1995; that it was not possible to muster additional strength by with drawing departmental representative from other Benches that there was no adequate strength of departmental representatives on that date he therefore prayed that the appeal may be restored. 3. Ms. Ginny Bedi, learned Counsel does not object. Heard considered. I find that there is force in what the learned JDR submitted that strength of departmental representatives is very limited and whenever benches are created only a short notice is given. Therefore it is not possible to rearrange the work and also to effectively represent the department. In the circumstances I find that there was sufficient cause for absence of the departmental r....

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....rned JDR for the appellant submitted that Oxygen gas in the instant case is used for cutting and there fore it was in the nature of tool and since the tools are excluded from the scheme of Modvat credit under Rule 57A, he submitted that no Modvat credit will be admissible on Oxygen gas. In regard to Calcium carbide the learned JDR submitted that Calcium carbide is not input as it is not directly used in or in relation to manufacture of tractor parts and therefore the Collector (Appeals) had wrongly allowed Modvat credit on calcium carbide. 8. Ms. Ginny Bedi, learned Counsel for the respondents submits that Oxygen gas is definitely used in or in relation to the manufacture of tractor parts. She submits that Oxygen gas is not a tool n....