https://www.taxtmi.com/caselaws?id=167143 Residual fuel oil used in a refinery to generate steam and electricity for use in manufacturing finished petroleum products was held to qualify for exemption under the relevant excise notifications, because the fuel use remained part of an integrated manufacturing process and the intervening conversion did not break the nexus with manufacture. The majority adopted a technologically realistic construction and treated fuel consumed within the refinery for production of petroleum products as covered by the exemption. A dissenting view favoured strict construction and excluded electricity-related use. The exemption claim succeeded and the assessee's appeal was allowed. en-us Wed, 14 Sep 1983 00:00:00 +0530 Tue, 09 Dec 2014 12:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167143 Residual fuel oil used in a refinery to generate steam and electricity for use in manufacturing finished petroleum products was held to qualify for exemption under the relevant excise notifications, because the fuel use remained part of an integrated manufacturing process and the intervening conversion did not break the nexus with manufacture. The majority adopted a technologically realistic construction and treated fuel consumed within the refinery for production of petroleum products as covered by the exemption. A dissenting view favoured strict construction and excluded electricity-related use. The exemption claim succeeded and the assessee's appeal was allowed. Case-Laws Central Excise Wed, 14 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167143