https://www.taxtmi.com/caselaws?id=343647 The Tribunal ruled in favor of the appellant, holding that goods cleared to exempted customers were eligible for exemption at the time of removal from the installation. No duty was deemed payable on the stock remaining at the installation post withdrawal of the warehousing facility for petroleum products, specifically Low Sulphur Heavy Stock (LSHS). The High Court supported this decision, emphasizing that exemptions for specific end-users continued even after the withdrawal of the warehousing facility, leading to the setting aside of the impugned orders and allowing the appeals of the appellant with consequential reliefs. en-us Tue, 25 Apr 2017 00:00:00 +0530 Sat, 03 Jun 2017 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343647 The Tribunal ruled in favor of the appellant, holding that goods cleared to exempted customers were eligible for exemption at the time of removal from the installation. No duty was deemed payable on the stock remaining at the installation post withdrawal of the warehousing facility for petroleum products, specifically Low Sulphur Heavy Stock (LSHS). The High Court supported this decision, emphasizing that exemptions for specific end-users continued even after the withdrawal of the warehousing facility, leading to the setting aside of the impugned orders and allowing the appeals of the appellant with consequential reliefs. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343647