9911796707
TMI Blog1988 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... into their factory Furnace Oil under Item 10 of the Central Excise Tariff, at Nil rate of duty under the provisions of Notification No. 147/74-C.E., dated 30.10.1974 for using the same as Feed Stock in the manufacture of Fertilizer as also at concessional rate of duty under Notification No. 195/76-C.E., dated 10.6.1976 for use otherwise than as Feed Stock in the manufacture of fertilizers. It was the case of the department that the respondent under their aforesaid L-6 licence brought into their premises 2532.569 Kilolitres of furnace oil during the period from 1.10.1977 to 31.12.1977 free of duty for use as Feed Stock in the manufacture of Urea Fertilizer. But out of the said quantity of furnace oil the appellants used 2287.651 Kiloli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itres of furnace oil holding that the respondents were entitled to exemption under Notification No. 147/74. Hence the present appeal by the Department. Appeal No. E/2228/87-C: The respondent herein submitted their claim for refund of duty amounting to Rs. 7,56,764.95 paid by them under protest during the period from 1.7.1983 to 31.10.1983 on Furnace Oil obtained free of duty in terms of Notification No. 147/74-C.E., dated 30.10.1974 to the Assistant Collector, Central Excise, Chandigarh on the ground that Feed Stock used by them in their factory for the generation of steam was entitled to exemption from excise duty. However, the Assistant Collector rejected the claim vide his Order-in-Original No. 52/AC/Refund/84/C.Ex., dated 18.4.198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector rejected the said claim of the appellant for refund. Against the said order of the Assistant Collector, the respondent filed their appeal before the Collector of Customs Central Excise (Appeals), New Delhi, who vide his impugned Order-in-Appeal No. 156-CE/CHG/87 dated 31.3.1987 allowed the appeal in part holding that the respondents are entitled to duty exemption on the quantity of furnace oil/Heavy petroleum stock used in the generation of steam for manufacture of urea. Hence the present appeal by the department. 3. We have heard Shri L.C. Chakraborty, learned JDR for the appellants and Shri A.K.S. Bedi, Advocate for the respondents in all the appeals. 4. The only question involved in all these appeals is whether the use o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
