https://www.taxtmi.com/caselaws?id=336575 Entitlement to exemption on furnace oil depended on verification of factual conditions, including the quantity claimed and compliance with the notification requirements. The assessee bore the burden of establishing eligibility, and the alternative claim that part of the furnace oil was used as feed stock had not been examined in the earlier adjudication. The matter was therefore remanded for de novo adjudication, with all merits left open before the adjudicating authority. en-us Thu, 11 Aug 2016 00:00:00 +0530 Sat, 24 Dec 2016 07:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336575 Entitlement to exemption on furnace oil depended on verification of factual conditions, including the quantity claimed and compliance with the notification requirements. The assessee bore the burden of establishing eligibility, and the alternative claim that part of the furnace oil was used as feed stock had not been examined in the earlier adjudication. The matter was therefore remanded for de novo adjudication, with all merits left open before the adjudicating authority. Case-Laws Central Excise Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336575