2000 (3) TMI 554

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..... K. Agrawal, Member (T)]. The issue involved in this appeal filed by the Revenue is whether the benefit of Notification No. 40/95 dated 13-3-1985 is available to the respondents. 2. M/s. Steelage Industries Ltd., respondents, have requested under their letter dated 14-12-1991 to decide the matter on merits. We have therefore, heard Shri Jagdish Singh, learned DR, and perused the records. Th .....

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..... y had simply sold the gas filled cylinders to their customers. That the process of locking, sealing of locking device, fitting of hose and horn and painting of cylinders cannot amount to industrial use of the gas nor these are incidental or ancillary to the completion of manufactured product. He therefore, submits that the benefit of notification was not available to the respondents. 3. We have .....

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