JUDGMENT
Jyoti Balasundaram
1. The above appeal arises out of order of the Commissioner of the Central Excise & Customs, Surat who has disallowed Modvat credit of Methylene Dichloride and Glycol for the reason that these inputs are used as cooling medium of machinery, and are not inputs for the final product of the appellant. Credit on Mafron gases captively used as cooling agent is also being denied for the same reason. The impugned order also denies modvat credit of that portion of Caustic Soda used captively for the system in Air Pollution control Unit by holding that the Air Pollution Control unit is not a part of the manufacturing system.
2. On hearing both the sides and noting that the same issue was involved in the assesses own case under E/33/93/BOM disposed of by order No. 597/98 dt. 24.02.98 holding that the credit is available on all these items, I set aside the impugned order and allow this appeal.