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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether H.S.D. oil procured by a 100% export oriented unit for use in generating electricity for manufacturing operations was eligible for exemption under Notification No. 123/81-CE.
Analysis: The dispute turned on the expression "brought in connection with the manufacture of articles" in Notification No. 123/81-CE. The Tribunal noted that the earlier decision holding H.S.D. oil used as fuel for generation of electricity to be covered by the notification had attained finality. It further found that H.S.D. oil in the present case was brought into the 100% EOU in connection with manufacture, and therefore fell within the scope of the exemption.
Conclusion: The assessee was eligible to avail the benefit of Notification No. 123/81-CE for H.S.D. oil for the relevant period.
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