9911796707
TMI Blog2008 (11) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In these appeals filed by the department, the short question arising for consideration is whether the benefit of Notification No. 1/95-C.E. dated 4-1-95 (as amended) is admissible to the respondents for the period 1-4-96 to 14-9-98 in respect of Furnace Oil procured by them without payment of duty against C.T.3 certificates. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid period on the ground that the benefit of the Notification No. 1/95-C.E. dated 4-1-95 was not available to Furnace Oil procured by them during the said period. The show-cause notice took the stand that it was only from 15-9-98 (the date on which Furnace Oil required for boilers in textile units was incorporated in the list of specified goods for exemption under the Notification) that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s different from "consumables". In this connection, he referred to the Supreme Court judgment in Deputy Commissioner of Sales Tax (Law) Board of Revenue (Taxes) Ernakulam v. Thomas Stephen & Co. Ltd. - 1988 (34) E.LT. 412 (S.C.) We find that certain commodities - Cashew Shells, Lime shells which did not go into the making of the end-product but were used for purposes such as maintenance of kiln in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e export goods. In other words, the Furnace Oil was ultimately consumed in the process of manufacture of the export goods. The ld. SDR has also referred to the Supreme Court judgment in Collector of Customs, Bombay v. Perfect Machine Tools Co. Pvt. Ltd. - 1997 (96) E.L.T. 214 (S.C.) in support of his argument that a commodity has to be expressly included in an exemption Notification so as to attra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (214) E.LT. 202 (Tri.-Ahmd.). In all these cases, it was held to the effect that for any period prior to 15-9-98, the benefit of exemption under Notification No. 1/95-C.E. dated 4-1-95 was admissible to Furnace Oil or other fuel procured indigenously by an 100% EOU and used for generation of steam in boilers for the ultimate manufacture of export product, in terms of Sr. No. 7 "consumables" in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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