1996 (4) TMI 343

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....he Respondent. [Order]. - This appeal is directed against the order of Collector of Central Excise (Appeals). The Collector (Appeals) in his order had held that :- "In view of above discussion, I, therefore, find no merits in the appellant's contentions warranting any interference with the adjudication order in this case. The appeal is, therefore, rejected. Since the issue, the appella....

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....uty was not available on CO2 gas used in the manufacture of sand mould which was held by them as an intermediate product and therefore denied Modvat credit. Against this decision of the lower authorities the present appeal has been filed by the appellants. 3. Shri Y.D. Gera, Manager of the appellants' company submitted that the Larger Bench of the Tribunal in the case of Shri Ram Steel Ind....