2015 (10) TMI 352 - SCH - Central Excise

Duty demand - Levy of duty on High Speed Diesel - Held that - High Speed Diesel (H.S.D.) which is used for flushing out the Superior Kerosene Oil (S.K.O.) from the pipeline and thereafter, brought back into the refinery and distillation is undertaken to separate S.K.O. and H.S.D., would not attract any excise duty. - Decision in the case of CCE, Cochin v. M/s. Cochin Refineries Ltd. 1999 (12) TMI 189 - CEGAT, MADRAS followed - Decided against Revenue.

Summary

The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal that High Speed Diesel used for specific purposes is not subject to excise duty. The judgment referenced a previous case that supported this decision. The appeals were dismissed.