2005 (10) TMI 28

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..... No. 177 of 2005 - - - Dated:- 7-10-2005 - D.A. Mehta and H.N. Devani, JJ. [Order per : D.A. Mehta, J. (Oral)].- The appellant revenue has proposed the following 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 .....

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..... strial grade oxygen and argon gases. There is no dispute that the process is being treated as one of manufacture. The assessee paid duty on the cylinders filled with liquefied 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 t .....

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