https://www.taxtmi.com/caselaws?id=54030 In a declared refinery treated as a deemed warehouse, fuel oil or LSHS used within the integrated refining process for generating steam, producing naphtha, and extracting sulphur was not liable to central excise duty. The refinery scheme under Chapter VII and Rule 143A was treated as self-contained for warehoused goods, so intermediate fuel use in refining was covered. By contrast, fuel used to generate electricity supplied to the State Electricity Board fell outside the refining process and was dutiable. Suppression of the true fuel-use mechanism defeated the limitation defence, though the penalty was reduced because the maximum penalty was not justified on the facts. en-us Fri, 07 Jan 2005 00:00:00 +0530 Sat, 16 Oct 2010 14:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54030 In a declared refinery treated as a deemed warehouse, fuel oil or LSHS used within the integrated refining process for generating steam, producing naphtha, and extracting sulphur was not liable to central excise duty. The refinery scheme under Chapter VII and Rule 143A was treated as self-contained for warehoused goods, so intermediate fuel use in refining was covered. By contrast, fuel used to generate electricity supplied to the State Electricity Board fell outside the refining process and was dutiable. Suppression of the true fuel-use mechanism defeated the limitation defence, though the penalty was reduced because the maximum penalty was not justified on the facts. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54030