https://www.taxtmi.com/caselaws?id=438880 Captive oxygen used in the purification of copper concentrate was held eligible for exemption under Notification No. 67/95-C.E. even though sulphuric acid emerged in the process and was cleared at nil rate. The decisive point was that the oxygen was not used as an input in the manufacture of sulphuric acid; the sulphuric acid was only a by-product or technological consequence of the metallurgical process. Applying the Supreme Court ruling on similar facts, the Tribunal held that the captive consumption exemption could not be denied merely because the by-product was cleared without duty, and the resulting duty demand was unsustainable. en-us Thu, 08 Jun 2023 00:00:00 +0530 Fri, 09 Jun 2023 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438880 Captive oxygen used in the purification of copper concentrate was held eligible for exemption under Notification No. 67/95-C.E. even though sulphuric acid emerged in the process and was cleared at nil rate. The decisive point was that the oxygen was not used as an input in the manufacture of sulphuric acid; the sulphuric acid was only a by-product or technological consequence of the metallurgical process. Applying the Supreme Court ruling on similar facts, the Tribunal held that the captive consumption exemption could not be denied merely because the by-product was cleared without duty, and the resulting duty demand was unsustainable. Case-Laws Central Excise Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438880