https://www.taxtmi.com/caselaws?id=447419 CESTAT Kolkata allowed the appeal regarding exemption under Notification 67/95-CE for acetylene gas used in captive consumption. The tribunal held that acetylene gas manufactured and used within the factory for repair and maintenance of railway tracks, wagons, and machinery in 30 shops/departments qualifies for duty exemption. The notification's scope covers goods used in relation to manufacture of final products. Citing SC precedent in Jayaswal Neco Limited, the tribunal ruled railway tracks are integral to manufacturing process. The demand for duty by denying exemption benefits was held unsustainable. 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 CESTAT Kolkata allowed the appeal regarding exemption under Notification 67/95-CE for acetylene gas used in captive consumption. The tribunal held that acetylene gas manufactured and used within the factory for repair and maintenance of railway tracks, wagons, and machinery in 30 shops/departments qualifies for duty exemption. The notification's scope covers goods used in relation to manufacture of final products. Citing SC precedent in Jayaswal Neco Limited, the tribunal ruled railway tracks are integral to manufacturing process. The demand for duty by denying exemption benefits was held unsustainable. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447419