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2007 (5) TMI 378 - AT - Central ExciseFurnace oil/LDO/HSD - Exemption under Notification No. 1/95-C.E. as consumable - denial of benefit on the ground that the “consumable” does not include “fuel” - Held that: - It is undisputed that furnace oil/LDO/HSD was being procured under Notification No. 1/95. It is also undisputed that the appellant had consumed the same in the manufacture of final products, which were subsequently exported. The appellant had fulfilled export obligation as imposed whey they got registered as EOU. Furnace oil/LDO/HSD procured by appellants are covered under heading “consumable” in Notification No. 1/95 - appellant had correctly followed the provisions of Notification No. 1/95, as amended - appeal allowed - decided in favor of appellant.
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