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TMI Blog2002 (11) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. - The question for consideration in this appeal is whether liquid nitrogen gas used by the appellant in the course of manufacture of methanol is an input within the meaning of Rule 57G, and the duty paid on it available as Modvat credit. In the order impugned in the appeal, the Commissioner has held that it is not an input. 2. There is no dispute as to the use of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t use of nitrogen and creation of inert atmosphere it is not possible to get final product effectively. The synthesis gas which is compressed is then sent to Methanol Synthesis Reactor (MSR) when crude Methanol is produced. This Methanol is condensed by cooling the reactor outlet gases which is then purified by distillation in set of three distillation columns to remove lower boiling impurities, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itrogen is not used in relation to the manufacture of methanol. He finds that the affidavit of Dr. D.D. Kale, a professor in the Department of Chemical Technology of the University of Bombay, which was cited before him by the appellant indicates this to be the case. 4. It is true that Dr. Kale in his affidavit has said that the presence of nitrogen is essential to prevent contact of the oil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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