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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

100% EOU - If it is not possible (because of common storage ...


Appellants and Revenue struggle to prove diesel source in 100% EOU case due to shared storage tank issues.

October 2, 2015

Case Laws     Central Excise     AT

100% EOU - If it is not possible (because of common storage tank) for the appellants to conclusively demonstrate that duty paid diesel only was used for generating electricity supplied to the colony, it is equally impossible for the Revenue to show that it was not so used or to quantify as to how much duty free diesel out of the mixed lot was used for that purpose - AT

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