https://www.taxtmi.com/caselaws?id=447522 Acetylene gas captively consumed within the factory for repair and maintenance of railway tracks, wagons, locomotives and related departments was treated as used in relation to manufacture. The plant railway system was regarded as an integral and inseparable part of production because it enabled movement of inputs, intermediate products and finished goods, making its operation essential to the manufacturing process. On that basis, the captive use of gas in the traffic department and other shops was considered eligible for exemption under the cited notifications, and the duty demand was held unsustainable. en-us Fri, 01 Dec 2023 00:00:00 +0530 Fri, 29 Dec 2023 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447522 Acetylene gas captively consumed within the factory for repair and maintenance of railway tracks, wagons, locomotives and related departments was treated as used in relation to manufacture. The plant railway system was regarded as an integral and inseparable part of production because it enabled movement of inputs, intermediate products and finished goods, making its operation essential to the manufacturing process. On that basis, the captive use of gas in the traffic department and other shops was considered eligible for exemption under the cited notifications, and the duty demand was held unsustainable. Case-Laws Central Excise Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447522