Excise exemption for raw naphtha fuel allows duty relief for gas turbine use at specified fertilizer unit, subject to proof. Raw naphtha used as fuel for running the gas turbine at the Talchar Unit is exempted from excise duty in excess of the amount calculated at a specified per kilolitre rate, provided the Assistant Collector of Central Excise is satisfied that such use occurred and the procedure in Chapter X of the Central Excise Rules, 1944, is followed; the exemption runs until 31 December 1986.
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 exemption for raw naphtha fuel allows duty relief for gas turbine use at specified fertilizer unit, subject to proof.
Raw naphtha used as fuel for running the gas turbine at the Talchar Unit is exempted from excise duty in excess of the amount calculated at a specified per kilolitre rate, provided the Assistant Collector of Central Excise is satisfied that such use occurred and the procedure in Chapter X of the Central Excise Rules, 1944, is followed; the exemption runs until 31 December 1986.
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