2000 (9) TMI 282

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....spondent. [Order]. - This is an application filed by Revenue stating that a point of law arises out of Tribunal's Final Order No. A/273-276/99-NB, dated 6-4-99. The question of law is formulated to read as : "Whether use of oxygen/acetylene gases for the purpose of cutting larger pieces of scrap into smaller pieces for feeding the same in the furnace for manufacture of Steel ingots/Steel ....

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....t. Commissioner disallowed the Modvat credit and confirmed the demand of duty. The Commissioner (Appeals) set aside the order of the Asstt. Commissioner and allowed the appeal of the respondents herein allowing Modvat credit on the use of oxygen/acetylene gases. The Revenue filed an appeal against this order and the Tribunal following the decision in its earlier order in the case of Kesari Steels,....

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....ene gas used in relation to manufacture of final product are eligible for Modvat credit under Rule 57A of the Central Excise Rules, 1944. He submits that in view of this conflict in the decisions of the Tribunal, a reference may be made to the Hon'ble Punjab & Haryana High Court at Chandigarh to settle the law finally. 4. None appeared for the respondents. On careful consideration of the s....