https://www.taxtmi.com/caselaws?id=33969 Duty was not payable on liquid chlorine lost during the unavoidable special filling process used to make the product marketable, because the loss occurred within the factory, was fully accounted for, and was not due to clandestine removal. The resulting sniff gas was treated as non-excisable waste, and remission was therefore required for the accounted loss. The assessee succeeded on the duty liability arising from process loss during filling, and the departmental challenge to the relief for the later period failed. en-us Tue, 16 Sep 2008 00:00:00 +0530 Tue, 30 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33969 Duty was not payable on liquid chlorine lost during the unavoidable special filling process used to make the product marketable, because the loss occurred within the factory, was fully accounted for, and was not due to clandestine removal. The resulting sniff gas was treated as non-excisable waste, and remission was therefore required for the accounted loss. The assessee succeeded on the duty liability arising from process loss during filling, and the departmental challenge to the relief for the later period failed. Case-Laws Central Excise Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33969