https://www.taxtmi.com/caselaws?id=372256 The Tribunal upheld the decision of the Adjudicating Authority, ruling in favor of the manufacturing company and rejecting the Revenue's appeal. It was determined that the manufacturing company should be considered the manufacturer of Oxygen Gas under the Central Excise Act, 1944. The duty exemption under Notification No. 67/95-CE applied to the goods manufactured within the factory premises, regardless of which party was deemed the manufacturer. The judgment emphasized the captive consumption of Oxygen Gas for the production of other dutiable final products, supporting the duty exemption eligibility. en-us Fri, 05 Oct 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372256 The Tribunal upheld the decision of the Adjudicating Authority, ruling in favor of the manufacturing company and rejecting the Revenue's appeal. It was determined that the manufacturing company should be considered the manufacturer of Oxygen Gas under the Central Excise Act, 1944. The duty exemption under Notification No. 67/95-CE applied to the goods manufactured within the factory premises, regardless of which party was deemed the manufacturer. The judgment emphasized the captive consumption of Oxygen Gas for the production of other dutiable final products, supporting the duty exemption eligibility. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372256