Supreme Court · 2012 INSC 26 · Decided 13 January 2012
M/S Indian Oil Corporation LTD. v. Commissioner of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 2012 INSC 26 · [2012] 2 S.C.R. 965
- Case number
- CIVIL APPEAL No. 4530/2005
- Decided
- 13 January 2012
- Bench
- A.K. PATNAIK, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
A B Central Excise Rules, 1944 - Chapter X, r. 192 - Exemption from excise duty - Entitlement to - Reduced Crude Oil (RCO) - Held: Proviso in the exemption notification C made it clear that for availing exemption two conditions were to be satisfied: First, that it was proved to excise officer that the goods were used for intended use and second, where such use was elsewhere than in the factory of production, the procedure set out in Chapter X of the Rules D was followed - Plea of appellant that if the first condition is satisfied, exemption has to be granted, not
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