1999 (4) TMI 170

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. [Order]. - These are two appeals arising from Order-in-Appeal No. 84 & 85/97 (T), dated 16-5-1997 passed by Commissioner (Appeals), Trichy. The issue that arises for consideration is as to whether the Modvat credit can be allowed on LPG or not. The brief facts of the case are that the respondents/assessee are the manufacturers of screws, bolts, nuts etc. of Chapter 73 of Central Excise Ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d, he relied on the judgment of High Court of Calcutta rendered in the case of Singh Alloy Steel Ltd., as reported in 1993 (66) E.L.T. 394; Kesari Steels reported in 1994 (74) E.L.T. 123 (T) and that of Transformers and Electricals reported in 1993 (65) E.L.T. 298 (T). He also relied on the Larger Bench judgment of the Tribunal in the case of Union Carbide India as reported in 1996 (86) E.L.T. 613....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lied on several judgments and have prayed for dismissal of the appeals. 6. On careful consideration of the submissions, I notice that the Revenue is not disputing the process of manufacture in as much as that LPG is required to be used for the purpose of mixing the same in 10 parts of air and same is made to pass inside the Retort which is having Nickel catalyst at 1050oC. This Nickel cata....