https://www.taxtmi.com/caselaws?id=97539 The Tribunal held that the nitrogen gas used for purging tankers within the factory by the gas manufacturing company was consumed within the factory of production, meeting the exemption conditions under Notification No. 40/85-C.E. The charging of fees for purging tankers did not negate the consumption within the factory, as required by Rule 7. Therefore, the Tribunal set aside the duty demand imposed by the Deputy Commissioner and allowed the appeal in favor of the appellant. en-us Tue, 16 May 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97539 The Tribunal held that the nitrogen gas used for purging tankers within the factory by the gas manufacturing company was consumed within the factory of production, meeting the exemption conditions under Notification No. 40/85-C.E. The charging of fees for purging tankers did not negate the consumption within the factory, as required by Rule 7. Therefore, the Tribunal set aside the duty demand imposed by the Deputy Commissioner and allowed the appeal in favor of the appellant. Case-Laws Central Excise Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97539