1997 (6) TMI 95

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.... Shri A.K. Madan, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  Appellants in this case manufactured liquid Nitrogen and used it captively without payment of duty in terms of Notification No. 40/85-C.E., dated 17-3-1985 as amended. The liquid Nitrogen was used by them in freezing semen until it was used for artificial insemination. A show cause notice was issued se....

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.... pass this order. 3. The relevant entry in the cited notification read as under :- "17. Hydrogen and Nitrogen. If consumed within the factory of production". The condition does not stipulate that such gas should be used in the production of any product excisable or otherwise. As per submission made by the learned Consultant, semen is packed in specially constructed tubes which are ke....