1997 (6) TMI 95 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants who used liquid Nitrogen captively for freezing semen, ruling that the gas was consumed within the factory of production as per the relevant notification. The Collector's demand for duty payment was set aside. (1997 (6) TMI 95 - CEGAT, New Delhi)