1987 (2) TMI 223

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..... their Electrolysis plant produces oxygen gas which through pipeline is supplied to M/s Nangal Steels Ltd. situated at the same place said to be a distance of about 400 metres from one another M/s. Nangal Steels Ltd. compresses this gas in cylinders and containers and then clear after payment of duty. On these facts, the Assistant Collector of Central Excise by his order dated 11-6-1976 dropped the .....

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..... s order and confirmed the demand. Aggrieved, the appellants have filed appeal to the Tribunal. 2.Our attention has been drawn to the following decisions of the Tribunal - i) Punjab Breweries Ltd. Ludhiana v. Collector of Central Excise, Chandigarh, 1985 (22) E.L.T. 513 Tribunal. ii) Order No. 27/87-C dated 13-1-1987 M/s Amrit Vanaspati Ltd. v. Collector of Central Excise, Meerut. These de .....

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..... pleas. 5. Following the two decisions of the Tribunal and the Supreme Court decision mentioned above, we find that oxygen gas produced by the appellants and supplied through pipeline to M/s Nangal Steels Ltd. who put them in cylinders and containers and then clear them after payment of Central Excise duty, it is not liable to Central Excise duty at the hands of the appellants. We therefore, set .....

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