TMI Blog2017 (5) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... ere are exempted from excise duty - duty not leviable - appeal dismissed - decided against Revenue. - E/704/2003-DB - Final Order No. 20519 / 2017 - Dated:- 24-4-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Dr. J. Harish, Authorised representative for the appellant None for the respondent ORDER Per V. Padmanabhan The appeal is filed by Revenue against the Order-in-Appeal No.93/2003 dt. 28/04/2003. The respondent is engaged in the manufacture of various gases such as Oxygen, Nitrogen, Argon etc. The entire gases produced are cleared through pipeline to M/s. Jindal Vijayanagar Steel Ltd. The recipient was consuming the gases for maintenance of plant and equipment. Due to technical r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the respondent. After noting this factual situation unique to the manufacture of gaseous products like Oxygen, Nitrogen and Argon, this Bench, in the respondent s own case, held against leviability of excise duty on the gases which were vented out to the atmosphere in the aforesaid manner. The decision cited by the learned counsel for the respondent is Jindal Praxair Oxygen Co. Pvt. Ltd. v. C.C.E., Belgaum [2007 (219) E.L.T. 722 (Tri.-Bang.)]. Para 6 of the cited decision reads as follows :- 6. On a careful consideration of the submissions made by both the sides, we notice from the impugned order that the appellants have relied on the Board s Circular No. 246/80/96-CX, dated 1-10-1996 which is reproduced herein below :- I am d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e affirmative. Accordingly, it is clarified that gases falling under Chapter 28 and 29 produced in a factory and allowed to escape in atmosphere are not liable to duty. As per the above Board s Circular, gases which were vented out in the atmosphere are exempted from excise duty. The show cause notice admits the facts of venting out of the gases in the air. The Revenue has not produced any evidence that the appellants have collected any consideration of price for the gases which have been vented out in the atmosphere. The appellants have established that they have not received any consideration for the gases which have been vented out in the air. The Revenue is bound by the Board s Circular as held by the Apex Court in the case of Dhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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