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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

100% EOU - If it is not possible (because of common storage ...

Case Laws     Central Excise

October 2, 2015

100% EOU - If it is not possible (because of common storage tank) for the appellants to conclusively demonstrate that duty paid diesel only was used for generating electricity supplied to the colony, it is equally impossible for the Revenue to show that it was not so used or to quantify as to how much duty free diesel out of the mixed lot was used for that purpose - AT

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