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TMI Blog2009 (3) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides. 2. The issue relates to demand of duty on fuel oil, which is the bottom most residue after obtaining petroleum products of marketable specifications, and which is used as fuel in the refinery. The duty demand has been confirmed on the fuel oil as is used as fuel in the manufacture of exempted goods such as naphtha cleared for manufacture of fertilizers, Kerosene used for Public Distribution System and Liquefied Petroleum Gas (LPG) for domestic use, by denying exemption available for captive consumption vide Notification No. 65/95-CE dated 16.03.95. The period of demand ranges from April, 2002 to February, 2007. 3. On hearing both sides, we find that prima facie the issue in dispute is no longer res integra as it stands set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Levy of duty on Residuary Fuel Oil used as fuel within the refinery for manufacture f exempted Naphtha. 6,45,27,993/- 1,50,00,000/- 2 E/PD/308/05 and E/571/05 April 2002 - Oct. 2004 Levy of duty on Residuary Fuel Oil used as fuel within the refinery for manufacture f exempted Naphtha. 6,45,27,993/- 1,50,00,000/- 3 E/PD/309/05 and E/572/05 April 2002 - Oct. 2004 Levy of duty on Residuary Fuel Oil used as fuel within the refinery for manufacture f exempted Naphtha. 6,45,27,993/- 1,50,00,000/- 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Naphtha 8,44,11,330 2,00,00,000 10 E/PD/575/07 and E/810/07 March 2006 - Feb 2007 Levy of duty on Residuary Fuel Oil used within the refinery for manufacture of LPG for domestic use. 9,36,20,250 2,25,00,000 11 E/PD/577/07 and E/813/07 March 2006 - Feb.2007 Levy of duty on Residuary Fuel Oil used within the refinery for manufacture of SKD sold under PDS. 18,91,53,582 4,50,00,000 12 E/PD/521/07 and E/750/07 April 2005 -Dec 2006 Levy of duty on Residuary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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