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1985 (3) TMI 270 - CEGAT NEW DELHIExtract: .......not excisable oxygen. The learned Counsels for the department were quite correct when they said an oxygen gas of less than the highest purity would still be oxygen under the central excise. If proof of this was needed, we have it in the factory’s use of the gas. It was used as oxygen. No one can use a substance as oxygen if it was not oxygen.
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