https://www.taxtmi.com/caselaws?id=30473 Fuel oil captively used to generate steam for refining crude petroleum was treated as covered by the special refinery scheme under Rule 143A of the Central Excise Rules, 1944. For the period before 1-7-2001, that settled position, already affirmed in the assessee's own case and upheld by the Supreme Court, meant the excise duty demand on such captive fuel oil use could not be sustained. The matter was therefore resolved in favour of the assessee and against the Revenue for that earlier period. en-us Tue, 13 May 2008 00:00:00 +0530 Fri, 29 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30473 Fuel oil captively used to generate steam for refining crude petroleum was treated as covered by the special refinery scheme under Rule 143A of the Central Excise Rules, 1944. For the period before 1-7-2001, that settled position, already affirmed in the assessee's own case and upheld by the Supreme Court, meant the excise duty demand on such captive fuel oil use could not be sustained. The matter was therefore resolved in favour of the assessee and against the Revenue for that earlier period. Case-Laws Central Excise Tue, 13 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30473