https://www.taxtmi.com/caselaws?id=340578 The tribunal held that the Nitrogen gas used in the manufacturing process within the Customs Private Bonded Warehouse was integral to production and exempt from duty. It was determined that the warehouse was considered part of the factory under the Central Excise Act, aligning with the appellant's argument. Consequently, the appellant was granted exemption, and the appeals were allowed with consequential benefits. en-us Mon, 13 Feb 2017 00:00:00 +0530 Mon, 13 Nov 2017 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340578 The tribunal held that the Nitrogen gas used in the manufacturing process within the Customs Private Bonded Warehouse was integral to production and exempt from duty. It was determined that the warehouse was considered part of the factory under the Central Excise Act, aligning with the appellant's argument. Consequently, the appellant was granted exemption, and the appeals were allowed with consequential benefits. Case-Laws Central Excise Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340578