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of <h1>Excise Duty Exemption Extended for Petroleum Products Used as Fuel Within Refineries Under Section 5A</h1> The Central Government continues the existing exemption from excise duty for petroleum products produced and consumed within the same refinery premises. This exemption applies to products falling under Chapter 27 of the Central Excise Tariff Act, 1985, used as fuel in the production or manufacture of finished petroleum products. The exemption is granted under the authority of section 5A of the Central Excises and Salt Act, 1944, as it is deemed necessary in the public interest. A 'refinery' is defined as a facility where crude petroleum or shale is refined, or non-duty paid petroleum products are blended.
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