2005 (10) TMI 28

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wing two questions : "(1) Whether the terms 'waste, refuse, or by-product' used under Rule 57D of the erstwhile Central Excise Rules,1944 would also include loss of inputs which occurs by means of evaporation? (2) Whether CESTAT u/s 35C of the Central Excise Act,1944 can pass two Orders on the same appeal ?" 2. The appellant-revenue has preferred only one appeal though six separate appeals had .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gas and took credit for the duty paid on the gases which were received. The stand of the department that the gases which escaped into the atmosphere during the process of filling in cylinders cannot be termed to be user of the gases in the manufacture of the final product has been rejected by Commissioner (Appeals) and the Tribunal, and both the appellate authorities have concurrently held that s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X