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

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