2000 (12) TMI 377

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....te, for the Respondent. [Order]. -  The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals), dated 21-2-2000 whereby the benefit of Modvat credit in respect of Clean Flo and Floron Gas used in the air conditioner is allowed. 2. Heard both sides. 3. The contention of the Revenue is that the Modvat credit has been allowed on Clean-Flo....

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....ise Rules, 1944. As these chemicals are used merely for cleaning the air-conditioners and not used directly or indirectly in the manufacture of final product manufactured by the party, hence the Modvat credit cannot be allowed on these items in terms of Rule 57A of the Central Excise Rules, 1944. 5. Shri Jitender Singh, learned Advocate appearing on behalf of the respondent points out that....