The balance .002 per cent was used by the appellants companytractors working in their plant, to whom the appellants charged the rate of Rs.
The Excise authorities issued to the appellants a numberice proposing to assess the value of the 99.998 per cent of the oxygen gas captively used also at the rate of Rs.
23.21, being the companyt of production.
In this respect the appellants declared the value of 100 cubic meters of the oxygen gas at Rs.
They make the oxygen gas themselves.
Of the oxygen gas made by the appellants, 99.998 is captively companysumed as aforesaid.
325/ per hundred cubic meters, and did so.
For that purpose they require oxygen gas.
325/ per hundred cubic meters.
These are appeals that arise out of an order of the Customs, Excise and Gold Control Appellate Tribunal.
P. Bharucha and S.B. Majmudar, JJ.
The appellants manufacture iron and steel.
