2007 (2) TMI 428

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.....K. Mundra, C.A., for the Respondent. [Order]. - Heard both sides. The learned Advocate for the respondents states that the lower appellate authority has rightly allowed the Modvat credit on Cylinders for Chlorine Gas as capital goods. He, further, states that these cylinders are of large size with a capacity of 930 Kgs. and have only industrial use. He also states that such benefit has been....

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.... (i)      Hindustan Heavy Chemicals v. Commissioner of C.Ex., Kolkata-III, 2003 (161) E.L.T. 620 (Tri. - Kolkata); (ii)    Collector of Central Excise v. Indian Oxygen Ltd., 1988 (36) E.L.T. 730 (S.C.). 4. I find that the matter has been extensively dealt with in the earlier decision in the case of Hindustan Heavy Chemicals (cited supra), in wh....