https://www.taxtmi.com/caselaws?id=343642 Gases that escaped into the atmosphere during the manufacturing process were not treated as manufactured products liable to central excise duty. The Tribunal followed its earlier ruling on the same issue and relied on a Board circular clarifying that gases falling under the relevant chapters and allowed to escape into the atmosphere were not dutiable. On that basis, it stated that the Revenue was bound by the circular, and the challenge to duty liability failed. en-us Mon, 24 Apr 2017 00:00:00 +0530 Wed, 31 May 2017 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343642 Gases that escaped into the atmosphere during the manufacturing process were not treated as manufactured products liable to central excise duty. The Tribunal followed its earlier ruling on the same issue and relied on a Board circular clarifying that gases falling under the relevant chapters and allowed to escape into the atmosphere were not dutiable. On that basis, it stated that the Revenue was bound by the circular, and the challenge to duty liability failed. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343642