SEZ unit - Eligibility of HSD/fuel for exemption from Central ...

Case Laws Central Excise

February 17, 2021

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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SEZ unit - Eligibility of HSD/fuel for exemption from Central ...

Case Laws Central Excise

February 17, 2021

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