2016 (6) TMI 764

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..... ant, M/s BOC India Ltd., were procuring various gases like, oxygen, nitrogen and organ and bottling them into smaller packs. During the process of re-bottling, there were following losses: - (a) At the time of debulking/decanting/discharge of the bulk parcel into the storage tanks the assessee; (b) During the storage period (while the inputs were in the storage tanks), before being drawn for f .....

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..... formed that the said order has been upheld by the Hon'ble Gujarat High Court vide 2008 (223) ELT 33 (Guj.). He further informed that in their own case, Tribunal vide order reported in 2004 (166) ELT 254 (Tri-Del) has held that gases lost during manufacturing process are to be considered used in or in relation to manufacturing process and credit has been allowed. He further informed that the sa .....

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..... a cylinder are use of input in or in relation to manufacturing process. I further find that the decision of Hon'ble High Court of Andhra Pradesh in case of Andhra Paper Mills (supra) goes a step further and allowed the credit in respect of the actual quantity filled even though the part of quantity was returned in this case later. 5. In view of the above, I find that the issue is squarely cov .....

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