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2011 (11) TMI 558 - CESTAT NEW DELHIBenefit of Notification No. 1/95-C.E., dated 4-1-1995 - Procurement of furnace oil without payment of excise duty - Held that:- The argument on part of the Revenue is that furnace oil is not a “consumable” going by ordinary meaning of the word or the definition of the word as given in the Import-Export Policy. His argument is that furnace oil is not consumed in the manufacture of terry towels because no part of the furnace oil forms part of the product manufactured. We are not able to agree with this argument. Steam was required for manufacture of terry towels and furnace oil obtained was used for producing steam and steam was consumed in manufacture of terry towels. That being the situation, the meaning given by the Commissioner (Appeals) to the word “consumable” is only a proper interpretation - Following decision of assessee's own previous case [2007 (10) TMI 303 - SUPREME COURT OF INDIA] - Decided against Revenue.
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