https://www.taxtmi.com/caselaws?id=115845 The Appellate Tribunal CESTAT, New Delhi ruled in a case involving the conversion of liquid Argon into Argon Gas and Argon mixture, where a duty demand was imposed due to a loss of 12673 M3 liquid Argon. The Tribunal held that the lost quantity should be considered as input used in manufacturing the final product, following precedents that demanding duty on lost quantity is impermissible. Consequently, the duty demand and penalty were deemed unsustainable, and the appeal was allowed, setting aside the duty demand and penalty. en-us Mon, 27 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 15:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115845 The Appellate Tribunal CESTAT, New Delhi ruled in a case involving the conversion of liquid Argon into Argon Gas and Argon mixture, where a duty demand was imposed due to a loss of 12673 M3 liquid Argon. The Tribunal held that the lost quantity should be considered as input used in manufacturing the final product, following precedents that demanding duty on lost quantity is impermissible. Consequently, the duty demand and penalty were deemed unsustainable, and the appeal was allowed, setting aside the duty demand and penalty. Case-Laws Central Excise Mon, 27 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115845