TMI Blog2019 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their own case for an earlier period. Learned Counsel for the appellants requested that the case be taken for final hearing also for which the Learned AR has no objection. 2. Briefly the facts of the present case are that the appellants are engaged in production and distribution of HSD/MS and SKO to various oil companies like IOCL, HPCL, BPCL etc. The appellants have established a j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed by Commissioner vide Order dated 30.08.2018. 3. Learned Counsel for the appellants submitted that the issue is no more res integra and this Tribunal vide Order No. 20515-20519/2019 dated 02.07.2019 have decided the issue in their favour. He further submitted that the Tribunal held that the eligibility of Notification is decided by the intent and not by actual use as the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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