TMI Blog2017 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... isable unless a requisite market for the same is shown by the revenue - appeal dismissed - decided against Revenue. - E/1340/06, E/CO/343/06 - A/85438-85439/17/EB - Dated:- 19-1-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. V. K. Shashtri, Asst. Comm. (AR) for appellant None for respondent ORDER Per Ramesh Nair 1. The fact of the case is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Revenue reiterates the grounds of appeal. 3. The respondent also filed a cross-objection wherein they have submitted that the issue for the earlier period had been decided by this Tribunal in their favour vide order No.A/1305-1308/WZB/2005 dated 18/07/2005, which was challenged by the Revenue before the Hon ble High Court of Bombay vide Central Excise Appeal No.175/06 wherein the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion of the said gas, which is supplied free of cost by the appellants to their neighbouring unit for the purpose of burning as a fuel. CBEC Circular No.246/80/96-CX dated 01/10/96 has held that gases falling under Chapter 27, 28 and 29 of Central Excise Tariff allowed to escape in the atmosphere by flare system or otherwise could not be held as manufactured excisable goods. If that part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame is shown by the revenue. In the present case major part of the gas is being flared up, another part is being burned in the appellants on boiler and it is only the surplus waste of gas, which is being supplied through a pipeline to a neighbouring unit for putting the same to some use, which fact by itself will not make the said mixture of waste gas as excisable. 6. In view of the foregoing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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