https://www.taxtmi.com/caselaws?id=107989 In a stay proceeding, gas lost during flushing and cleaning of pipelines was held not to be prima facie eligible for captive-consumption exemption under Notification No. 67/95-C.E. because it escaped into the atmosphere and was not used in the manufacture of any final product. The Tribunal found the cited precedent distinguishable on its facts and treated the Board circular as inapplicable. As no financial hardship was pleaded, complete waiver of pre-deposit was declined. The applicants were directed to deposit Rs. 1 lakh, and only the balance duty and penalty were waived and stayed pending the appeals. en-us Thu, 18 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 12:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107989 In a stay proceeding, gas lost during flushing and cleaning of pipelines was held not to be prima facie eligible for captive-consumption exemption under Notification No. 67/95-C.E. because it escaped into the atmosphere and was not used in the manufacture of any final product. The Tribunal found the cited precedent distinguishable on its facts and treated the Board circular as inapplicable. As no financial hardship was pleaded, complete waiver of pre-deposit was declined. The applicants were directed to deposit Rs. 1 lakh, and only the balance duty and penalty were waived and stayed pending the appeals. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107989