https://www.taxtmi.com/caselaws?id=269853 Furnace oil, light diesel oil and high speed diesel used by a 100% export-oriented unit in manufacturing glass sheets were treated as consumable goods under Notification No. 1/95 because the Tribunal recorded a factual finding that the inputs were consumables. Since the notification covered consumable goods in Annexure I, that finding brought the goods within the scope of the benefit and justified its extension. The notified benefit was therefore correctly granted to the assessee, and the appeals failed. en-us Fri, 16 Oct 2015 00:00:00 +0530 Thu, 04 Feb 2016 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269853 Furnace oil, light diesel oil and high speed diesel used by a 100% export-oriented unit in manufacturing glass sheets were treated as consumable goods under Notification No. 1/95 because the Tribunal recorded a factual finding that the inputs were consumables. Since the notification covered consumable goods in Annexure I, that finding brought the goods within the scope of the benefit and justified its extension. The notified benefit was therefore correctly granted to the assessee, and the appeals failed. Case-Laws Central Excise Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269853