TMI Blog2011 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ets 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur of the assessee rejecting the claim as set forth by the appellant for the liability as against the assessee. 3. Briefly the facts are that after the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les as laid down by the Tribunal in the said decision. We have perused the decision of the Tribunal, and the facts therein are quite similar and the ultimate conclusion is squarely applicable to the present one. Nothing has been pointed out to make any distinction nor any other reason is shown much less any authoritative binding precedent to come to a different conclusion. 5. In support, on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of left over particles of aluminium chloride and then the effluent gases are led to the scrubbing tower, where alkaline solution of caustic soda is used to neutralize the chlorine gas. In view of the technical process involved in the manufacture of aluminium chloride as supported by the Analyst report, it is to be observed that chlorine gas is scrubbed with solution of caustic soda and there being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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