https://www.taxtmi.com/caselaws?id=268438 Captively used oxygen in copper anode manufacture was treated as eligible for exemption under Notification No. 67/95-CE because the oxygen was used in producing the dutiable final product, not in manufacturing sulphuric acid. The process showed that sulphur dioxide emerged as waste gas and was converted into sulphuric acid only as an environmental necessity, while the extra oxygen needed for that conversion came from the atmosphere and water, not from the oxygen plant. On that basis, the duty demand and penalties were unsustainable. en-us Thu, 05 Nov 2015 00:00:00 +0530 Thu, 25 Feb 2016 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268438 Captively used oxygen in copper anode manufacture was treated as eligible for exemption under Notification No. 67/95-CE because the oxygen was used in producing the dutiable final product, not in manufacturing sulphuric acid. The process showed that sulphur dioxide emerged as waste gas and was converted into sulphuric acid only as an environmental necessity, while the extra oxygen needed for that conversion came from the atmosphere and water, not from the oxygen plant. On that basis, the duty demand and penalties were unsustainable. Case-Laws Central Excise Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268438