2001 (12) TMI 775

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....r the Respondent. [Order per : Gowri Shankar, Member (T)]. -  I.P.C.L., the respondent to this appeal, was served a notice proposing to deny the Modvat credit taken by it of the duty paid on aegron and mafron, refrigerant gases, and on other chemicals used by it to purify the water that it used in the plant for the manufacture of finished products. The notice proposed to deny the credit....

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....appears to be that the goods did not form part of finished products. 3. The Tribunal in its judgment in Gujarat Alkalies & Chemicals Ltd. v. CCE - 1995 (78) E.L.T. 578 has held that mafron, a refrigerant gas, qualifies to be considered as an input without its use in the refrigerating system for cooling water which is used to draw heat in the reactors and other vessels of the plant, as part....