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1995 (9) TMI 83 - SC - Central ExciseMarketability of Burner Fuel Oil captively consumed by the appellant for heating purposes in its own refinery - Held that:- Fuel oils can solidify under storage conditions and, therefore, it is usual to specify a pour point for the oil. The fact that it has to be kept under certain temperatures to remain in liquid form, contends Counsel for the Revenue, does not make it other than fuel oil. But even from these notes we find that fuel oil or furnace oil consists of residues which are primarily used in steam boilers in power and industrial plants and are distinguished from commercial fuel oils which are usually blended with other petroleum fractions. The question is one of fact and from what is stated in the affidavit filed on behalf of the appellant we are inclined to think that the Revenue has not been able to show that the residue is marketable as understood in the decisions referred to hereinbefore. Appeal allowed.
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