https://www.taxtmi.com/caselaws?id=30237 Refinery gas generated in a factory and partly flared or internally used for heat generation was treated as not becoming a manufactured and excisable product merely because it produced fuel economy. The Board's circular recorded that refinery gas had earlier been exempted and that departmental authorities had taken the view that it was not a manufactured product; that circular was stated to be binding on the department. On that basis, the demand for duty was considered unsustainable. en-us Wed, 13 Feb 2008 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30237 Refinery gas generated in a factory and partly flared or internally used for heat generation was treated as not becoming a manufactured and excisable product merely because it produced fuel economy. The Board's circular recorded that refinery gas had earlier been exempted and that departmental authorities had taken the view that it was not a manufactured product; that circular was stated to be binding on the department. On that basis, the demand for duty was considered unsustainable. Case-Laws Central Excise Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30237