https://www.taxtmi.com/caselaws?id=447419 Acetylene gas captively consumed inside the factory for repair and maintenance of railway tracks, wagons, locomotives and departmental machinery was treated as used in relation to manufacture and within the scope of the exemption notifications. The internal railway system was regarded as an integral and inseparable part of the manufacturing process because it supported movement of inputs and intermediate goods and connected production-related activities. Use of the gas in the connected shops and departments was also considered to satisfy the manufacturing nexus. On that basis, the exemption was held applicable and the duty demand was set aside. en-us Thu, 30 Nov 2023 00:00:00 +0530 Mon, 25 Dec 2023 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447419 Acetylene gas captively consumed inside the factory for repair and maintenance of railway tracks, wagons, locomotives and departmental machinery was treated as used in relation to manufacture and within the scope of the exemption notifications. The internal railway system was regarded as an integral and inseparable part of the manufacturing process because it supported movement of inputs and intermediate goods and connected production-related activities. Use of the gas in the connected shops and departments was also considered to satisfy the manufacturing nexus. On that basis, the exemption was held applicable and the duty demand was set aside. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447419