https://www.taxtmi.com/caselaws?id=3337 Furnace oil used as fuel for generating steam supplied to a 100% Export Oriented Unit remained eligible for Modvat credit because its character as fuel was not altered by the end use of the steam, and the assessee's credit claim was upheld. Demineralised Water and Dealkanised Soft Water cleared to a 100% Export Oriented Unit without following the prescribed procedure did not attract duty where the recipient was otherwise entitled to duty-free procurement and no revenue loss was shown, so the exemption benefit and no penalty consequence were sustained. en-us Mon, 17 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3337 Furnace oil used as fuel for generating steam supplied to a 100% Export Oriented Unit remained eligible for Modvat credit because its character as fuel was not altered by the end use of the steam, and the assessee's credit claim was upheld. Demineralised Water and Dealkanised Soft Water cleared to a 100% Export Oriented Unit without following the prescribed procedure did not attract duty where the recipient was otherwise entitled to duty-free procurement and no revenue loss was shown, so the exemption benefit and no penalty consequence were sustained. Case-Laws Central Excise Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3337