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2015 (10) TMI 352 - SCH - Central ExciseDuty demand - Levy of duty on High Speed Diesel - Held that:- High Speed Diesel (H.S.D.) which is used for flushing out the Superior Kerosene Oil (S.K.O.) from the pipeline and thereafter, brought back into the refinery and distillation is undertaken to separate S.K.O. and H.S.D., would not attract any excise duty. - Decision in the case of CCE, Cochin v. M/s. Cochin Refineries Ltd. [1999 (12) TMI 189 - CEGAT, MADRAS] followed - Decided against Revenue.
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