https://www.taxtmi.com/caselaws?id=72815 Oxygen gas conveyed from the appellants' plant through a pipeline to another unit was not treated as "compressed gas" for Central Excise purposes under Item 14. The controlling principle applied was that compressed gas is gas compressed into a container at a specified pressure for storage, handling, and transport, not gas moving through a pipeline in plant conditions only slightly above atmospheric pressure. Relying on earlier Tribunal decisions and the Supreme Court view referred to therein, the gas was held not liable to duty in the appellants' hands at the stage it left their premises. The demand was therefore unsustainable and the duty-confirming order was set aside. en-us Mon, 09 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72815 Oxygen gas conveyed from the appellants' plant through a pipeline to another unit was not treated as "compressed gas" for Central Excise purposes under Item 14. The controlling principle applied was that compressed gas is gas compressed into a container at a specified pressure for storage, handling, and transport, not gas moving through a pipeline in plant conditions only slightly above atmospheric pressure. Relying on earlier Tribunal decisions and the Supreme Court view referred to therein, the gas was held not liable to duty in the appellants' hands at the stage it left their premises. The demand was therefore unsustainable and the duty-confirming order was set aside. Case-Laws Central Excise Mon, 09 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72815