https://www.taxtmi.com/caselaws?id=44439 Oxygen gas captively consumed in manufacturing iron and steel products was eligible for exemption only to the extent actual use for the specified exempted purpose was proved. The exemption notification required the Assistant Collector to be satisfied on that factual user, so the precise quantity qualifying for relief had to be determined first. Because that factual ascertainment had not been properly undertaken, the order was set aside and the matter remanded for fresh determination of the exempt quantity, with consequential relief confined to the amount found eligible. The higher valuation issue was left open. en-us Tue, 06 Aug 1996 00:00:00 +0530 Mon, 02 Nov 2015 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44439 Oxygen gas captively consumed in manufacturing iron and steel products was eligible for exemption only to the extent actual use for the specified exempted purpose was proved. The exemption notification required the Assistant Collector to be satisfied on that factual user, so the precise quantity qualifying for relief had to be determined first. Because that factual ascertainment had not been properly undertaken, the order was set aside and the matter remanded for fresh determination of the exempt quantity, with consequential relief confined to the amount found eligible. The higher valuation issue was left open. Case-Laws Central Excise Tue, 06 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44439