https://www.taxtmi.com/caselaws?id=259226 Exemption for 5% ethanol blended petrol was available where the motor spirit component was duty-paid within the time allowed under Rule 8 of the Central Excise Rules, 2002. The notification applied to the final blended product, and denial of benefit could not rest solely on the technical ground that the motor spirit had been mixed before duty payment, so long as the duty was discharged within the prescribed period. The rule was treated as satisfied once payment was made by the specified date, making refusal of the exemption on the Revenue's objection unwarranted. en-us Thu, 19 Mar 2015 00:00:00 +0530 Tue, 29 Sep 2015 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259226 Exemption for 5% ethanol blended petrol was available where the motor spirit component was duty-paid within the time allowed under Rule 8 of the Central Excise Rules, 2002. The notification applied to the final blended product, and denial of benefit could not rest solely on the technical ground that the motor spirit had been mixed before duty payment, so long as the duty was discharged within the prescribed period. The rule was treated as satisfied once payment was made by the specified date, making refusal of the exemption on the Revenue's objection unwarranted. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259226