https://www.taxtmi.com/caselaws?id=272054 The Tribunal dismissed the appeal, affirming the duty liability on oxygen supplied to a contractor within the factory premises. It held that despite the oxygen not physically leaving the factory, supplying it to a separate corporate entity for industrial use within the compound triggered duty liability. The Tribunal emphasized that contractual arrangements and business needs did not exempt duty liability, highlighting the significance of physical clearance of goods to determine duty liability, irrespective of ownership or contractual agreements. The decision stressed compliance with excise duty regulations and the need to assess exemptions based on individual case circumstances. en-us Fri, 15 Jan 2016 00:00:00 +0530 Mon, 17 Oct 2016 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272054 The Tribunal dismissed the appeal, affirming the duty liability on oxygen supplied to a contractor within the factory premises. It held that despite the oxygen not physically leaving the factory, supplying it to a separate corporate entity for industrial use within the compound triggered duty liability. The Tribunal emphasized that contractual arrangements and business needs did not exempt duty liability, highlighting the significance of physical clearance of goods to determine duty liability, irrespective of ownership or contractual agreements. The decision stressed compliance with excise duty regulations and the need to assess exemptions based on individual case circumstances. Case-Laws Central Excise Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272054