https://www.taxtmi.com/caselaws?id=121425 Fuel such as furnace oil, HSD and LDO procured by a 100% EOU under Notification No. 1/95-C.E. was treated as "consumable" because it was used in manufacture of export goods and was eventually used up in the process. Applying earlier Tribunal decisions, the commentary notes that the later amendment did not take away the exemption where the goods otherwise fell within the notification. The operative effect is that such fuel remained covered by the exemption, and the related duty demand and penalties were not sustainable. en-us Mon, 07 May 2007 00:00:00 +0530 Mon, 27 Nov 2017 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121425 Fuel such as furnace oil, HSD and LDO procured by a 100% EOU under Notification No. 1/95-C.E. was treated as "consumable" because it was used in manufacture of export goods and was eventually used up in the process. Applying earlier Tribunal decisions, the commentary notes that the later amendment did not take away the exemption where the goods otherwise fell within the notification. The operative effect is that such fuel remained covered by the exemption, and the related duty demand and penalties were not sustainable. Case-Laws Central Excise Mon, 07 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121425