https://www.taxtmi.com/caselaws?id=52390 Furnace oil used in boilers of a 100% export-oriented undertaking was treated as a consumable under Entry 7 of Annexure-I to Notification No. 1/95-C.E., making it eligible for duty exemption for the relevant period. The notification's entries were construed independently, and the undefined term "consumable" was given its ordinary meaning as a commodity eventually used up. The analysis applied a liberal interpretation to the exemption once the substantive conditions were otherwise satisfied. A narrower entry for furnace oil used in textile unit boilers did not displace the broader entry covering consumables for all eligible EOUs. en-us Mon, 08 Dec 2003 00:00:00 +0530 Wed, 31 Jul 2024 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52390 Furnace oil used in boilers of a 100% export-oriented undertaking was treated as a consumable under Entry 7 of Annexure-I to Notification No. 1/95-C.E., making it eligible for duty exemption for the relevant period. The notification's entries were construed independently, and the undefined term "consumable" was given its ordinary meaning as a commodity eventually used up. The analysis applied a liberal interpretation to the exemption once the substantive conditions were otherwise satisfied. A narrower entry for furnace oil used in textile unit boilers did not displace the broader entry covering consumables for all eligible EOUs. Case-Laws Central Excise Mon, 08 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52390