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2008 (9) TMI 301 - CESTAT MUMBAIProduction of exempted goods and reversal of Cenvat Credit - respondents are manufacturing nitrogen gas by using atmospheric air and in the course of manufacturing oxygen gas comes into existence, which is released in to air – held that Commissioner (Appeals) reliance on the Board’s Circular dated 1-10-96 is correct, as in the said circular, CBEC has concluded on an identical cases, that gases falling under Chapter 28 & 29 produced in a factory and allowed to escape in the atmosphere are not to be regarded as “manufactured”. It is undisputed in this case that oxygen gas, which is released into air is not a manufactured product. Hence, question of reversal of credit of duty on input as is used productions of the said oxygen gas does not arise.
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