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2008 (6) TMI 29 - AT - Central ExciseWhether refinery can be treated both as ‘factory of production’ & ‘warehouse’ - Rule 20 of CER, 2001, didn’t authorize removal of any petroleum product within the refinery, with out payment of duty, for captive consumption – Continuance of refinery activities as deemed warehouse in terms of the old Rule 143A is inconsistent with the new rules – so as per Rule 140 of CER, 1944, refinery lost its ‘deemed warehouse’ status on 1-7-01 – held that decision of COD have no precedent value for tribunal
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