Supreme Court · 2007 INSC 437 · Decided 19 April 2007
Commissioner of Central Excise, Chennai-I v. Chennai Petroleum CORPN. LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 437 · [2007] 5 S.C.R. 322
- Case number
- CIVIL APPEAL No. 318/2006
- Decided
- 19 April 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(b)
Headnote
-..- Central Excise Tariff Act, I 985: .7 c Chapters 27, 28 and 29-0il Refinery-Declared deemed warehouse- Using Refinery Fuel Oil to produce naptha, sulphur and electricity -Major portion of electricity so generated captively consumed but a part thereof sold-Demand of duty raised on RFD-HELD: being petroleum products a assessee was entitled to exemption in respect of RFO used for producing these items-Similarly D assessee was entitled to exemption as regards electricity captively consumed- But with regard to portion of electricity sold, Revenue was right in demanding duty on RFO
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