9911796707
TMI Blog1986 (5) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed by the Collector of Central Excise, Guntur and directed against the order of the Collector of Central Excise (Appeals), Madras dated 19-3-1985 setting aside the order of the Deputy Collector of Central Excise, Visakhapatnam dated 31-10-1984 and holding that the respondents herein are entitled to the benefit of Notification No. 352/77-C.E., dated 16-12-1977 in respect of Low Sulphur Heavy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Central Excise Tariff as fuel. The learned D.R. urged that admittedly in the instant case the respondents utilised LSHS as fuel only for the trial run of a new boiler and not for the manufacture of any petroleum products. 2. Shri Dave, Taxation Manager of the Respondent-Company submitted that the issue that arises for determination in the case is squarely covered by the ratio of the Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby exempts petroleum products, falling under Item Nos. 6 to 11-A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), produced in refineries, wherein, refining of crude petroleum or shale or blending of non-duty paid petroleum products is carried on, and utilised as fuel within the same premises for the production or manufacture of other finished petroleum products, fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sintegrate and view in isolation the trial run of the boiler plant in the light of the wording of the exemption notification. The Special Bench in the Neyveli Lignite Corporation case, referred to supra, has held that the furnace oil was used in that case for test and trial run of the gasification, desulphurisation and decarbonation units of the fertilizer plant and these processes are essential ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
