2007 (4) TMI 128 - AT - Central Excise

Excisabilty Department has raised the demand on that portion of the refinery gas which is attributable to the power used in the township Held that department demand not sustainable and set aside

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case regarding refinery gas being used for power generation instead of being flared into the atmosphere. The Tribunal found that the gas was not marketable and was not considered a manufactured product according to a Board's Circular. As a result, the impugned order and penalty were set aside, and the appeal was allowed.