https://www.taxtmi.com/caselaws?id=86807 Liquid nitrogen used captively for freezing semen qualified as consumption within the factory of production under Notification No. 40/85-C.E. The exemption for hydrogen and nitrogen required only in-factory consumption, not use in the manufacture of an excisable product. Because the liquid nitrogen was used inside the factory in specially constructed containers for freezing semen, its later clearance with the container did not negate the initial in-factory consumption. On that basis, the duty demand could not be sustained and the exemption applied. en-us Wed, 04 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86807 Liquid nitrogen used captively for freezing semen qualified as consumption within the factory of production under Notification No. 40/85-C.E. The exemption for hydrogen and nitrogen required only in-factory consumption, not use in the manufacture of an excisable product. Because the liquid nitrogen was used inside the factory in specially constructed containers for freezing semen, its later clearance with the container did not negate the initial in-factory consumption. On that basis, the duty demand could not be sustained and the exemption applied. Case-Laws Central Excise Wed, 04 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86807