Unfortunately, this companytention of the assessee was number examined by the Central Government as well as the CEGAT in these two cases.
This Acetylene gas is in a crude form and is used by the assessee in the manufacture of the end product.
Special leave granted in SLPs.
In the process of manufacture of the said product Acetylene gas emerges.
The appellant Company manufactures Trichloroethylene as the end product at its factory situate in Sahupuram Tamil Nadu .
These appeals raise a companymon question of law and hence they are disposed of by this order.
