https://www.taxtmi.com/caselaws?id=3520 Escaped gases lost during the process of compressing and filling oxygen and argon cylinders were treated as waste or loss of inputs arising in the course of manufacture under Rule 57D of the Central Excise Rules, 1944. The assessee's activity was regarded as manufacture, and the concurrent findings of the Commissioner (Appeals) and the Tribunal that the escaped gases constituted waste were accepted. As no infirmity was found in that reasoning, no substantial question of law arose for interference, and the claim was sustained in favour of the assessee. en-us Fri, 07 Oct 2005 00:00:00 +0530 Wed, 16 Apr 2008 19:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3520 Escaped gases lost during the process of compressing and filling oxygen and argon cylinders were treated as waste or loss of inputs arising in the course of manufacture under Rule 57D of the Central Excise Rules, 1944. The assessee's activity was regarded as manufacture, and the concurrent findings of the Commissioner (Appeals) and the Tribunal that the escaped gases constituted waste were accepted. As no infirmity was found in that reasoning, no substantial question of law arose for interference, and the claim was sustained in favour of the assessee. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3520