https://www.taxtmi.com/caselaws?id=124682 Furnace oil procured indigenously by a 100% Export Oriented Unit and used in boilers to generate steam for manufacture of export goods was treated as a consumable under Notification No. 1/95-C.E. for the period before 15-9-98. The reasoning was that the oil was consumed in the manufacturing process, not for a merely ancillary purpose, and the wider central excise concept of manufacture applied rather than the narrower sales tax meaning relied on by Revenue. Earlier Tribunal rulings had already covered fuel used in boilers for steam generation, so exemption was admissible for the disputed period. en-us Thu, 20 Nov 2008 00:00:00 +0530 Thu, 04 Oct 2012 11:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124682 Furnace oil procured indigenously by a 100% Export Oriented Unit and used in boilers to generate steam for manufacture of export goods was treated as a consumable under Notification No. 1/95-C.E. for the period before 15-9-98. The reasoning was that the oil was consumed in the manufacturing process, not for a merely ancillary purpose, and the wider central excise concept of manufacture applied rather than the narrower sales tax meaning relied on by Revenue. Earlier Tribunal rulings had already covered fuel used in boilers for steam generation, so exemption was admissible for the disputed period. Case-Laws Central Excise Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124682