Using Statement in C#

Ever stumbled across a code snippet as follows

public static DataSet GetMissingStuff()

        {

            using (SqlConnection conn = new SqlConnection(ConfigurationManager.AppSettings["HELLO"]))

            {

                conn.Open();

                using (SqlCommand cmd = conn.CreateCommand())

                {

                    cmd.CommandText = "[jupiter].[get_Missing_Responses]";

                    cmd.CommandType = CommandType.StoredProcedure;

                    using (SqlDataAdapter da = new SqlDataAdapter(cmd))

                    {

                        DataSet ds = new DataSet();

                        da.Fill(ds);

                        return ds;

                    }

                }

            }

        }

 And ever thought about making use of Using Statement in the following fashion.

Reason to use this : We know that every object created in C# needs to be disposed  off  after been used .Well the using statement does that for us , so as to we need not bother about it been disposed.

A using statement is translated into three parts: acquisition, usage, and disposal.