2005 (2) TMI 296

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..... uts; that the Revenue has disallowed the Cenvat Credit in respect of inputs namely Cixon and SBPS on the ground that these are excluded from the definition of inputs as given in Rule 2(g) of the Cenvat Credit Rules, 2002 being motor spirit commonly known as petrol. The learned Advocate, further, submitted that the definition of the input as given in Cenvat Credit Rules excludes High Speed Diesel Oil and Motor Spirit commonly known as petrol; that the inputs in respect of which they are availing Cenvat Credit are not commonly known as petrol; the petrol is one of the variety of motor spirit and all motor spirits are not petrol. In support of his contention he referred to Notification No. 2/2002-C.E., dated 11-1-2002 which exempts all goods, .....

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..... hydrocarbon solvent (IS:1745-1978) and for motor gasoline (i.e. IS:2796 - 2000). 3. Countering the arguments Shri H.C. Verma, learned D.R., reiterated the findings as contained in both the impugned Orders passed by the Commissioner (Appeals) and submitted that in Section 6 of the Petroleum Act, 1934 motor spirits and petrol have been dealt with in the same manner and category and no distinction whatsoever has been made; that perusal of the different orders on petroleum and petroleum products issued under the Essential Commodity Act from time to time would reveal that only word 'Motor spirit' has been mentioned and these orders have not mentioned the word 'Petrol'; that the only conclusion that can be drawn from these orders is that word ' .....

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..... m bituminous minerals, other than crude; Preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations - Motor spirit, that is to say, any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25°C, and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines : 2710.11 --- Special boiling point spirits (other than Benzene - Toluol) with nominal boiling point range 55-115 ° C 2710.12 --- Special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) with .....

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