https://www.taxtmi.com/caselaws?id=118120 Light diesel oil obtained under CT3 and used in a chilling plant for temperature control by a 100% export oriented unit was treated as a "consumable" under Notification No. 1/95-C.E. The separate entries for fuel and furnace oil in Sr. Nos. 3(b) and 3(c) were not read as excluding the goods from the wider consumable entry in Sr. No. 7 of Annexure I, so the exemption was held admissible. The departmental limitation objection was noted but was not the basis of the decision, and the department's appeal failed. en-us Thu, 12 Jan 2006 00:00:00 +0530 Thu, 28 Jun 2012 16:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118120 Light diesel oil obtained under CT3 and used in a chilling plant for temperature control by a 100% export oriented unit was treated as a "consumable" under Notification No. 1/95-C.E. The separate entries for fuel and furnace oil in Sr. Nos. 3(b) and 3(c) were not read as excluding the goods from the wider consumable entry in Sr. No. 7 of Annexure I, so the exemption was held admissible. The departmental limitation objection was noted but was not the basis of the decision, and the department's appeal failed. Case-Laws Central Excise Thu, 12 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118120