2016 (6) TMI 764

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....C (AR) ORDER Per: Raju The appellant, M/s BOC India Ltd., were procuring various gases like, oxygen, nitrogen and organ and bottling them into smaller packs. During the process of re-bottling, there were following losses: - (a) At the time of debulking/decanting/discharge of the bulk parcel into the storage tanks the assessee; (b) During the storage period (while the inp....

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....-III dated 17.12.2003 reported in 2004 (164) ELT 357. He further informed that the said order has been upheld by the Hon'ble Gujarat High Court vide 2008 (223) ELT 33 (Guj.). He further informed that in their own case, Tribunal vide order reported in 2004 (166) ELT 254 (Tri-Del) has held that gases lost during manufacturing process are to be considered used in or in relation to manufacturing p....