https://www.taxtmi.com/caselaws?id=343831 Excise duty was held not payable on gases that escaped into the atmosphere during continuous manufacture and pipeline supply, because the venting arose from the production process and pressure management rather than a marketable removal of goods. The Tribunal relied on its earlier decision in the assessee's own matter and the Board's circular stating that gases falling under the relevant chapters, when allowed to escape into the atmosphere, are not to be treated as manufactured goods liable to duty. It also noted that the Revenue had not shown receipt of consideration for the vented gases, supporting the finding that no excise liability arose. en-us Tue, 25 Apr 2017 00:00:00 +0530 Fri, 02 Jun 2017 06:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343831 Excise duty was held not payable on gases that escaped into the atmosphere during continuous manufacture and pipeline supply, because the venting arose from the production process and pressure management rather than a marketable removal of goods. The Tribunal relied on its earlier decision in the assessee's own matter and the Board's circular stating that gases falling under the relevant chapters, when allowed to escape into the atmosphere, are not to be treated as manufactured goods liable to duty. It also noted that the Revenue had not shown receipt of consideration for the vented gases, supporting the finding that no excise liability arose. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343831