https://www.taxtmi.com/caselaws?id=395166 The Tribunal allowed the appeal, setting aside the duty demand on in-house generated carbon dioxide used for carbonation in beer manufacturing. The decision was based on the finding that the carbon dioxide, lacking purification facilities and differing from purchased gas, was not marketable and therefore not dutiable. The appellant received consequential benefits as the Tribunal relied on a precedent decision emphasizing the marketability requirement for dutiability. en-us Tue, 04 Feb 2020 00:00:00 +0530 Fri, 08 May 2020 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395166 The Tribunal allowed the appeal, setting aside the duty demand on in-house generated carbon dioxide used for carbonation in beer manufacturing. The decision was based on the finding that the carbon dioxide, lacking purification facilities and differing from purchased gas, was not marketable and therefore not dutiable. The appellant received consequential benefits as the Tribunal relied on a precedent decision emphasizing the marketability requirement for dutiability. Case-Laws Central Excise Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395166