2016 (11) TMI 819

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant Shri L. Paneerselvam, AC (AR), For the Respondent Order The appellants are the manufacturers of Oxygen and Nitrogen both in gaseous and liquid form. The appellants have availed cenvat credit of duty paid on Cryogenic Tank, which was used for transporting the Oxygen and Nitrogen gases, falling under Chapter sub heading 96.17 of CETA under Rule 2 (b) of Central Excise Rules during the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dition under Rule 2 (a) (A) of CCR 2004. He further submits that this fact has not been disputed at any stage that the Cryogenic Tank is used for storage within the factory of production or manufacture. The subsequent event is of using such cryogenic tank for transportation of Oxygen and Hydrogen to the customers places for delivery of final product is an interconnected activity coupled with the m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nded. The appellants have charged separate amount from the customers for transporting Nitrogen and Oxygen in the Cryogenic Tanks and Central Excise duty is discharged on such cost collected from the customers for transporting the goods in the Cryogenic Tank designed for such storage and transportation. In the instant case, there is no dispute that appellants have paid Central Excise duty on the co....