https://www.taxtmi.com/caselaws?id=72344 Low Sulphur Heavy Stock used as fuel for a boiler's trial run in a refinery was treated as use within the refinery premises for the manufacture of finished petroleum products. The notification covered petroleum products produced in refineries and utilised as fuel in the same premises for production of other finished petroleum products. Although the steam generated was not itself used in production, the trial run was regarded as an essential preparatory stage in the integrated manufacturing process. On that basis, the exemption was held applicable and the respondents were entitled to it. en-us Tue, 06 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72344 Low Sulphur Heavy Stock used as fuel for a boiler's trial run in a refinery was treated as use within the refinery premises for the manufacture of finished petroleum products. The notification covered petroleum products produced in refineries and utilised as fuel in the same premises for production of other finished petroleum products. Although the steam generated was not itself used in production, the trial run was regarded as an essential preparatory stage in the integrated manufacturing process. On that basis, the exemption was held applicable and the respondents were entitled to it. Case-Laws Central Excise Tue, 06 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72344