https://www.taxtmi.com/caselaws?id=123740 C-9 solvent used as fuel was found to be a different product from High Speed Diesel Oil, supported by technical reports and expert opinions showing that it did not meet HSD specifications. Credit of duty could not be denied merely because both goods fell under the same tariff heading, especially when no sample was drawn or tested at the assessee's premises and the authority proceeded on assumption rather than proof. Where supplier documentation or classification needed alteration, the proper course was first to vary the assessment at the supplier's end. Denial of credit and the consequential penalty were therefore not sustainable. en-us Fri, 01 Jul 2005 00:00:00 +0530 Wed, 19 Sep 2012 18:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123740 C-9 solvent used as fuel was found to be a different product from High Speed Diesel Oil, supported by technical reports and expert opinions showing that it did not meet HSD specifications. Credit of duty could not be denied merely because both goods fell under the same tariff heading, especially when no sample was drawn or tested at the assessee's premises and the authority proceeded on assumption rather than proof. Where supplier documentation or classification needed alteration, the proper course was first to vary the assessment at the supplier's end. Denial of credit and the consequential penalty were therefore not sustainable. Case-Laws Central Excise Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123740