https://www.taxtmi.com/caselaws?id=125208 Notification No. 29/02-C.E., as clarified by Notification No. 34/02-C.E., was construed to allow non-duty-paid petroleum products to move from a refinery to one warehouse and then to another warehouse. Receipt through an intermediate bonded warehouse therefore did not breach the exemption conditions, and the benefit could not be denied merely because the goods did not come directly from the refinery to the terminal. The exemption denial was held unsustainable, and the assessee remained entitled to the notification benefit. en-us Fri, 17 Oct 2008 00:00:00 +0530 Sat, 20 Oct 2012 15:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125208 Notification No. 29/02-C.E., as clarified by Notification No. 34/02-C.E., was construed to allow non-duty-paid petroleum products to move from a refinery to one warehouse and then to another warehouse. Receipt through an intermediate bonded warehouse therefore did not breach the exemption conditions, and the benefit could not be denied merely because the goods did not come directly from the refinery to the terminal. The exemption denial was held unsustainable, and the assessee remained entitled to the notification benefit. Case-Laws Central Excise Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125208