https://www.taxtmi.com/caselaws?id=217687 Refinery gas used captively for generating steam and power in the refinery and township was held not to be a marketable manufactured product liable to central excise duty. The Tribunal relied on its earlier decision on identical facts in the assessee's own case, along with the Board's prior view that such refinery gas was not a manufactured product, and applied the same reasoning here. As the departmental representative did not dispute the earlier ruling, the duty demand and penalty were set aside. en-us Tue, 25 Sep 2012 00:00:00 +0530 Fri, 19 Oct 2012 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217687 Refinery gas used captively for generating steam and power in the refinery and township was held not to be a marketable manufactured product liable to central excise duty. The Tribunal relied on its earlier decision on identical facts in the assessee's own case, along with the Board's prior view that such refinery gas was not a manufactured product, and applied the same reasoning here. As the departmental representative did not dispute the earlier ruling, the duty demand and penalty were set aside. Case-Laws Central Excise Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217687