https://www.taxtmi.com/caselaws?id=122255 Gases manufactured in a factory and then vented into the atmosphere were treated, under the applicable Board circular, as not amounting to clearance of a manufactured product and therefore not liable to excise duty. The circular covered gases under Chapters 28 and 29 and was binding on departmental authorities. On the facts noted, the Revenue did not establish receipt of any consideration for the vented quantity, so the demand was inconsistent with the circular and could not be sustained. The appeal was allowed in favour of the assessee. en-us Fri, 02 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122255 Gases manufactured in a factory and then vented into the atmosphere were treated, under the applicable Board circular, as not amounting to clearance of a manufactured product and therefore not liable to excise duty. The circular covered gases under Chapters 28 and 29 and was binding on departmental authorities. On the facts noted, the Revenue did not establish receipt of any consideration for the vented quantity, so the demand was inconsistent with the circular and could not be sustained. The appeal was allowed in favour of the assessee. Case-Laws Central Excise Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122255