2019 (6) TMI 677

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....at the appellant are engaged in the manufacture of oxygen gas for the purpose of manufacturing. They are purchasing the steel gas cylinder, these steel gas cylinders are used during the process of manufacture for filling the gas. The same cylinders are used for transporting of gas at the time of removal from the factory. On such gas cylinder, the appellant availed cenvat credit. The case of the de....

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....er, he submits that these cylinders were purchased and used in the factory for storage during the process of manufacturing of oxygen gas after converting the oxygen gas from the air it is filled in these cylinders, therefore, cylinders are not only used for transportation but also used for manufacture of oxygen gas, therefore, eligible for cenvat credit. He relied upon the judgment of this Tribuna....

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....in respect of steel gas cylinder and castor oil (Lubricating Oil). As per facts of present case, the steel gas cylinders are not only used for transportation but it is used for storage of manufactured gas. The filling of gas in the cylinder and storage thereon is during the process of manufacturing of gas in the appellant's factory, thereafter the same cylinders are used in the transportation of t....