https://www.taxtmi.com/caselaws?id=246547 Oxygen, nitrogen and argon gases that escaped into the atmosphere as an inevitable incident of manufacture were not liable to excise duty because there was no commercial clearance or receipt of consideration. A prior decision in the assessee's own case had already taken the same view, and a binding departmental circular required the Revenue to follow that position. The assessee's orders were sustained and the Department's challenge failed. en-us Mon, 06 Aug 2012 00:00:00 +0530 Sat, 04 Jan 2014 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246547 Oxygen, nitrogen and argon gases that escaped into the atmosphere as an inevitable incident of manufacture were not liable to excise duty because there was no commercial clearance or receipt of consideration. A prior decision in the assessee's own case had already taken the same view, and a binding departmental circular required the Revenue to follow that position. The assessee's orders were sustained and the Department's challenge failed. Case-Laws Central Excise Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246547