https://www.taxtmi.com/caselaws?id=95608 Exemption under Notification No. 40/85 applied only where carbon dioxide was used for industrial purposes and, when used outside the factory of production, the prescribed Chapter X procedure was followed. Filling gas cylinders, sealing them, fitting accessories and painting did not amount to industrial use within the scope of the notification. As those conditions were not satisfied, the exemption was unavailable for carbon dioxide used for sale to customers, and the Revenue's appeal succeeded. en-us Sat, 18 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95608 Exemption under Notification No. 40/85 applied only where carbon dioxide was used for industrial purposes and, when used outside the factory of production, the prescribed Chapter X procedure was followed. Filling gas cylinders, sealing them, fitting accessories and painting did not amount to industrial use within the scope of the notification. As those conditions were not satisfied, the exemption was unavailable for carbon dioxide used for sale to customers, and the Revenue's appeal succeeded. Case-Laws Central Excise Sat, 18 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95608