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2016 (6) TMI 764 - CESTAT MUMBAI

2016 (6) TMI 764 - CESTAT MUMBAI - TMI - 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 Central Excise Rules, 1944 - Held that:- The process losses during the filling of a cylinder are use of input in or in relation to manufacturing process. Further find that the decision of Hon'ble High Court of Andh .....

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t, M/s BOC India Ltd., were procuring various 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 assessee; (b) During the storage period (while the inputs were in the storage tanks), before being drawn for filling in the unit cylinders for manufacture of their finished products; and (c) At the time of filling of .....

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relief in case of gases that escaped into 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 33 (Guj.). He further informed that in their own case, Tribunal vide order reported in 2004 (166) ELT 254 (Tri-Del) has held that gases lost during manufacturing process are to be considered used in or in rela .....

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