https://www.taxtmi.com/caselaws?id=386925 Skimmed kerosene oil cleared as interface or intermix in a pipeline was held eligible for exemption under the notification covering goods intended for sale through the Public Distribution System. CESTAT Bangalore applied its earlier order in the assessee's own case and held that entitlement depended on the intended destination of the goods, not on their incidental physical use during pipeline transport. The department's objection that the goods were not actually used in the Public Distribution System was rejected, the exemption was allowed, and the demand confirmation was set aside. en-us Wed, 18 Sep 2019 00:00:00 +0530 Sat, 12 Oct 2019 07:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386925 Skimmed kerosene oil cleared as interface or intermix in a pipeline was held eligible for exemption under the notification covering goods intended for sale through the Public Distribution System. CESTAT Bangalore applied its earlier order in the assessee's own case and held that entitlement depended on the intended destination of the goods, not on their incidental physical use during pipeline transport. The department's objection that the goods were not actually used in the Public Distribution System was rejected, the exemption was allowed, and the demand confirmation was set aside. Case-Laws Central Excise Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386925