https://www.taxtmi.com/caselaws?id=207862 The amended exemption for specified petroleum products under Notification No. 29/2002-C.E. as amended by Notification No. 34/2002-C.E. applied to goods removed under bond from a notified refinery to a warehouse and then cleared from another warehouse on payment of duty at the concessional rate. The notification did not require the warehouse making the final clearance to have received the goods directly from the refinery. As the scheme was intended to extend concessional duty treatment to qualifying refinery-origin products, passage through one or more bonded warehouses did not defeat eligibility. The differential duty demand was therefore unsustainable, and the exemption and consequential relief were available. en-us Wed, 14 Sep 2011 00:00:00 +0530 Sat, 01 Sep 2012 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207862 The amended exemption for specified petroleum products under Notification No. 29/2002-C.E. as amended by Notification No. 34/2002-C.E. applied to goods removed under bond from a notified refinery to a warehouse and then cleared from another warehouse on payment of duty at the concessional rate. The notification did not require the warehouse making the final clearance to have received the goods directly from the refinery. As the scheme was intended to extend concessional duty treatment to qualifying refinery-origin products, passage through one or more bonded warehouses did not defeat eligibility. The differential duty demand was therefore unsustainable, and the exemption and consequential relief were available. Case-Laws Central Excise Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207862