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M/s BOC India Ltd. Versus Commissioner of Central Excise, Mumbai

2016 (6) TMI 764 - CESTAT MUMBAI

Reversal of credit taken - credit taken on the gases in respect of these losses on the ground that the said inputs were either not received or were not accounted for purposely or used in the manufacture of exempted goods under Rule 57(i) of the Centr .....

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(2011 (3) TMI 405 - ANDHRA PRADESH HIGH COURT ) goes a step further and allowed the credit in respect of the actual quantity filled even though the part of quantity was returned in this case later. - Decided in favour of assessee - Appeal No. E/821/0 .....

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ious gases like, oxygen, nitrogen and organ and bottling them into smaller packs. During the process of re-bottling, there were following losses: - (a) At the time of debulking/decanting/discharge of the bulk parcel into the storage tanks the assesse .....

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manufacture. Revenue demanded reversal of credit taken on the gases in respect of these losses on the ground that the said inputs were either not received or were not accounted for purposely or used in the manufacture of exempted goods under Rule 57 .....

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the atmosphere during the filling of cylinder vide Order No. 1934-1945/2003/WZB/C-III dated 17.12.2003 reported in 2004 (164) ELT 357. He further informed that the said order has been upheld by the Hon'ble Gujarat High Court vide 2008 (223) ELT .....

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has been allowed. He further informed that the said decision of the tribunal has been upheld by Hon'ble High Court of Delhi vide 2007 (213) ELT 647 (Del). He further relied on the decision of Hon'ble High Court of Andhra Pradesh in the case o .....

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