Duty demand on quantity of oxygen used in manufacture of sulphuric acid unsustainable

Hindalco Industries Limited Vs C.C.E-Bharuch (CESTAT Ahmedabad) CESTAT Ahmedabad held that that appellants are eligible for benefit of Notification No. 67/95 and the duty demand on the quantity of oxygen so used in the manufacture of sulphuric acid, is liable to be set aside. Facts- The appellant are engaged in manufacture of Copper Cathodes, Continuous Cast Copper Rods, Sulphuric Acid and Phosphoric Acid etc falling under CETH 74228 of Central Excise Tariff Act, 1985. The appellant has an oxygen gas producing plant within their factory premises and oxygen produced in the oxygen plant is furth...