SEZ unit - Eligibility of HSD/fuel for exemption from Central ...
Court Grants SEZ Unit Excise Duty Exemption for Diesel Used in Leased Equipment Essential to Manufacturing Process.
February 17, 2021
Case Laws Central Excise HC
SEZ unit - Eligibility of HSD/fuel for exemption from Central Excise Duty - The respondent has itself accepted this position as exemption is granted with demur to fuel/HSD used in running vehicles owned by the petitioner and denied only to leased equipment. - there is no justification in law to deny exemption to HSD/diesel, used as it is, in the running of the capital equipment deployed in the manufacturing process. - HC
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