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2019 (6) TMI 561 - CESTAT KOLKATAWithdrawal of the Warehousing provisions - benefit of N/N. 6/2002-CE dated 01.03.2002 (Sl. No. 22) - HELD THAT:- The conditions specified in the Sl. No. 22 of the Notification No. 6/2002-CE are meant to ensure that Naphtha cleared from Refinery and received in the other factory is used in the manufacture of fertilizers. Towards this purpose various conditions as prescribed in the Rules for required to be satisfied. Though the lower authorities, in the initial period have held that the conditions as per Rules have not been satisfied, there is no dispute to the fact that Naphtha received by OCFL have been utilised for the manufacture of fertilizers. The receipt of Naphtha from NRL through the depots of BPCL is evidenced by the Registers maintained at the end of OCFL. The use of naphtha received in the manufacture of fertilizers is evidenced from such registers. This also stands certified by the Jurisdictional Superintendent after verification of such records. The correlation of the supplies made by the NRL, which was accompanied by invoices of BPCL, also stands established on the basis of stock statement prepared by BPCL. Since the receipt of Naphtha in OCFL and use thereof for manufacture of fertilizer are established, we are of the view that the benefit of Notification No. 6/2002-CE dated 01.03.2002 (Sl. No. 22) cannot be denied to NRL. Appeal allowed - decided in favor of appellant.
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