Oxygen not used in sulphuric acid manufacturing, exempt per Notification 67/95.

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....Central Excise Act interpretation regarding use of oxygen in sulphuric acid manufacturing. Tribunal upheld that oxygen produced by respondent was not used in sulphuric acid manufacturing, satisfying Notification 67/95 conditions. Supreme Court ruling in Hindustan Zinc case followed. Tribunal referred to Environment Protection Rules mandating sulphur dioxide emission prevention by utilizing waste gases in sulphuric acid production. Findings based on evidence, not perverse. High Court dismissed appeal, affirming Tribunal's decision.....