2013 (11) TMI 1346

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le to clearances from the places laid down - Prima facie, there was no substance in the reasoning of the Commissioner that clearance would not include clearance of goods for home-consumption – Prima facie, the Notification is made applicable to clearances from places notified - It has not been specified –‘clearance for home-consumption’ - Prima facie, the clearance for captive consumption also wou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oods namely, MS, HSD, Naptha, LPG, RPC, LDO. etc. in their Guwahati Refinery Division at Noonmati, Guwahati. The ld. Advocate further submits that during the period from April, 2005 to January, 2006, they had cleared the manufactured goods for captive consumption availing the benefit of Notification No.29/2002-CE dated 13.05.2002. The Revenue issued a demand notice alleging that clearance of the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s and perused the records. We find that the relevant portion of the said Notification reads as follows: hereby exempts goods falling within the First Schedule to the Central Excise Tariff Act, 1985(5 of 1986), and cleared from (a) Numaligarh Refinery, or (b) Bongaigaon Refineries and Petrochemicals Limited, or (c) Indian Oil Corporation, Guwahati, or (d) Assam Oil Division, Indian O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X