https://www.taxtmi.com/caselaws?id=291374 Intermediate distillates are not classifiable as motor spirit under chapter sub-heading 2710.13 unless the department proves, by reliable evidence, that they are suitable for use as fuel in a spark ignition engine in addition to satisfying the prescribed flash point criterion. A laboratory report stated that the goods were not suitable for use alone or in admixture with permissible additives, and that finding was not dislodged by contrary independent evidence. On that basis, the goods could not be treated as motor spirit, and captive consumption exemption under Notification No. 67/95-C.E. was not denied. en-us Wed, 04 Sep 2019 00:00:00 +0530 Sat, 07 Nov 2020 15:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291374 Intermediate distillates are not classifiable as motor spirit under chapter sub-heading 2710.13 unless the department proves, by reliable evidence, that they are suitable for use as fuel in a spark ignition engine in addition to satisfying the prescribed flash point criterion. A laboratory report stated that the goods were not suitable for use alone or in admixture with permissible additives, and that finding was not dislodged by contrary independent evidence. On that basis, the goods could not be treated as motor spirit, and captive consumption exemption under Notification No. 67/95-C.E. was not denied. Case-Laws Central Excise Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291374