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of <h1>Appellate Tribunal Upholds Denial of Notification Benefit for Oxygen Gas in Manufacturing</h1> <h3>KOLHAPUR STEEL LTD. Versus COLLECTOR OF CENTRAL EXCISE, PUNE</h3> KOLHAPUR STEEL LTD. Versus COLLECTOR OF CENTRAL EXCISE, PUNE - 1999 (106) E.L.T. 192 (Tribunal) The Appellate Tribunal CEGAT, New Delhi upheld the denial of Notification No. 40/85 benefit to oxygen gas used in manufacturing castings classified under Chapters 84, 85, 86 & 87, not Chapters 72 & 73. The appeal was rejected. (Case: 1998 (11) TMI 227 - CEGAT, New Delhi)
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