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2011 (3) TMI 405 - HC - Central ExciseDemand - assessee has received chlorine gas in cylinders, it was found that a portion of chlorine was left out in the cylinders and therefore, the demand was made by the department to such remaining quantity of chlorine which gets returned to the supplier on return of the cylinder - In the case of Commissioner of Central Excise, Delhi-I v. BOC India Ltd. - (2003 -TMI - 52451 - CESTAT, NORTHERN BENCH, NEW DELHI), wherein the Tribunal of Delhi, while considering the Cenvat/Modvat and the processing loss, held that gases lost during manufacturing process to be considered as used in or in relation to manufacturing process - Decided in favour of the assessee
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