https://www.taxtmi.com/caselaws?id=94367 Notification No. 217/86-C.E. was treated as available to gases manufactured and captively consumed within the factory for use in making dutiable final products. The dispute was considered already concluded by earlier Tribunal rulings between the same parties on the same question, and those prior decisions controlled the present issue. On that basis, the exemption was upheld for the captive-use gases and the Revenue's appeal was rejected. en-us Wed, 01 Jul 1998 00:00:00 +0530 Mon, 21 Nov 2011 18:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94367 Notification No. 217/86-C.E. was treated as available to gases manufactured and captively consumed within the factory for use in making dutiable final products. The dispute was considered already concluded by earlier Tribunal rulings between the same parties on the same question, and those prior decisions controlled the present issue. On that basis, the exemption was upheld for the captive-use gases and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94367