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2019 (10) TMI 409 - CESTAT BANGALOREBenefit of N/N. 12/2012 - production and distribution of HSD/MS and SKO to various oil companies like IOCL, HPCL, BPCL etc. - Department has issued a SCN claiming that such SKO which has been used as interface was cleared with an intention to be distributed through Public Distribution System - CBEC Circular No. 636/27/2002-CX dated 22.04.2002 - HELD THAT:- The issue decided in the case of M/S MANGALORE REFINERY AND PETROCHEMICALS LTD, SHRI. VK JAIN GENERAL MANAGER HPCL, TAX AND HINDUSTAN PETROLEUM VERSUS C.C.E. & S.T. -MANGALORE [2019 (7) TMI 165 - CESTAT BANGALORE] where it was held that What has been cleared by the appellants at the factory is undisputedly, SKO for use in PDS system. If some quantity of the SKO is not used for the intended purposes, after clearance, duty cannot be demanded from the appellants. Appeal allowed - decided in favor of appellant.
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