https://www.taxtmi.com/caselaws?id=344443 Captive consumption of residual fuel oil used in the refining process for generation of steam did not lose exemption merely because sulphur was recovered as an incidental by-product. The Tribunal relied on its earlier finding, affirmed by the Supreme Court, that no fuel oil was consumed with the object of manufacturing sulphur and that sulphur was extracted only to meet sulphur-limit requirements in petroleum products. On that basis, exemption under Notification No. 67/95-C.E. remained available and duty demand on the disputed fuel oil was not sustainable. en-us Tue, 13 Jun 2017 00:00:00 +0530 Sat, 26 Aug 2017 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344443 Captive consumption of residual fuel oil used in the refining process for generation of steam did not lose exemption merely because sulphur was recovered as an incidental by-product. The Tribunal relied on its earlier finding, affirmed by the Supreme Court, that no fuel oil was consumed with the object of manufacturing sulphur and that sulphur was extracted only to meet sulphur-limit requirements in petroleum products. On that basis, exemption under Notification No. 67/95-C.E. remained available and duty demand on the disputed fuel oil was not sustainable. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344443