Excise duty exemption for captive refinery fuel continues, exempting petroleum products used within refinery premises. The Central Government exempts petroleum products under Chapter 27 produced in refineries and utilised as fuel within the same premises for the production or manufacture of finished petroleum products from the whole of excise duty. 'Refinery' is defined to mean an establishment where refining of crude petroleum or shale or blending of non-duty paid petroleum products is carried on, limiting the exemption to such refining or blending activities and to internal captive consumption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for captive refinery fuel continues, exempting petroleum products used within refinery premises.
The Central Government exempts petroleum products under Chapter 27 produced in refineries and utilised as fuel within the same premises for the production or manufacture of finished petroleum products from the whole of excise duty. "Refinery" is defined to mean an establishment where refining of crude petroleum or shale or blending of non-duty paid petroleum products is carried on, limiting the exemption to such refining or blending activities and to internal captive consumption.
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