1997 (12) TMI 345 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a government undertaking regarding the valuation of oxygen gas consumed in manufacturing products. The case is remanded to determine the quantity of oxygen gas captively consumed eligible for exemption under Notification No. 224/75. The valuation for oxygen gas sold to others should be based on the sale price.