https://www.taxtmi.com/caselaws?id=46117 A demand under Rule 9(2) of the Central Excise Rules, 1944 cannot stand unless a contravention of Rule 9(1), such as removal of excisable goods without duty, is established; here, no finding of clandestine removal was recorded, so the demand failed. Furnace oil used to generate steam and electricity during the plant's annual shut-down, including maintenance and overhauling, was treated as integrally connected with manufacture and therefore as use in the manufacture of the final product. On that basis, the oil remained eligible for concessional duty, and the Revenue's reference was rejected. en-us Tue, 16 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 17:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46117 A demand under Rule 9(2) of the Central Excise Rules, 1944 cannot stand unless a contravention of Rule 9(1), such as removal of excisable goods without duty, is established; here, no finding of clandestine removal was recorded, so the demand failed. Furnace oil used to generate steam and electricity during the plant's annual shut-down, including maintenance and overhauling, was treated as integrally connected with manufacture and therefore as use in the manufacture of the final product. On that basis, the oil remained eligible for concessional duty, and the Revenue's reference was rejected. Case-Laws Central Excise Tue, 16 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46117