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    <title>2014 (7) TMI 885 - MADRAS HIGH COURT</title>
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    <description>Furnace oil purchased and consumed by the assessee&#039;s unit was held eligible for duty-free procurement under Notification No. 1/95-CE, as the issue had already been decided against the Revenue in an earlier ruling on the same question. The court noted that the earlier view had been carried to the Supreme Court and not accepted, and found no separate basis to depart from that settled position. The assessee&#039;s claim was therefore upheld and the Revenue&#039;s objection rejected.</description>
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      <description>Furnace oil purchased and consumed by the assessee&#039;s unit was held eligible for duty-free procurement under Notification No. 1/95-CE, as the issue had already been decided against the Revenue in an earlier ruling on the same question. The court noted that the earlier view had been carried to the Supreme Court and not accepted, and found no separate basis to depart from that settled position. The assessee&#039;s claim was therefore upheld and the Revenue&#039;s objection rejected.</description>
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