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2017 (6) TMI 714 - AT - Central ExciseCaptive consumption - N/N. 67/95-C.E dated 16.03.1995 - It is the case of the department that fuel oil was used in the refinery in the manufacture of Sulphur, an exempted product and therefore, the benefit of captive consumption Exemption N/N. 67/95-C.E dated 16.03.1995 is not available - Held that: - reliance placed in the case of MADRAS REFINERIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-I [2005 (1) TMI 257 - CESTAT, CHENNAI], where it was held that the RFO is entirely used in the manufacture of dutiable petroleum products and sulphur was emerging as an incidental by product and hence no duty of excise could be demanded on the ground that RFO was used for manufacture of sulphur. Appeal dismissed - decided against Revenue.
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