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of <h1>CESTAT Chennai Grants Immunity to M/s. Pure Industrial Gases</h1> <h3>SICGIL INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI</h3> The CESTAT Chennai allowed the appeal, granting immunity to M/s. Pure Industrial Gases from penalty as they had no intention to evade duty, thereby ... - The Cenvat credit disallowed to manufacturers of carbon-dioxide gas was allowed as M/s. Pure Industrial Gases had no intention to evade duty. Settlement Commission granted immunity to M/s. Pure Industrial Gases from penalty. The appeal was allowed by CESTAT Chennai.
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