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    <title>2013 (12) TMI 1506 - CESTAT AHMEDABAD</title>
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    <description>Oxygen separated from ambient air and used immediately in a continuous paper-pulp manufacturing process, without compression or storage, was treated as a non-marketable product on the available record. On that basis, the appellant was found to have established a prima facie case for waiver of pre-deposit and interim protection against recovery of duty confirmed on oxygen consumed in manufacture. The applications for waiver of pre-deposit were allowed and recovery was stayed pending disposal of the main appeals.</description>
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      <description>Oxygen separated from ambient air and used immediately in a continuous paper-pulp manufacturing process, without compression or storage, was treated as a non-marketable product on the available record. On that basis, the appellant was found to have established a prima facie case for waiver of pre-deposit and interim protection against recovery of duty confirmed on oxygen consumed in manufacture. The applications for waiver of pre-deposit were allowed and recovery was stayed pending disposal of the main appeals.</description>
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