2008 (4) TMI 611

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....[Order per : S.S. Kang, Vice-President]. -  Heard both sides. The appellant filed this appeal against the impugned order whereby the benefit of Notification No. 1/95-C.E. dated 4-1-95 was disallowed in respect of HSD oil which was procured by the appellant for the use in Fork lift as well as for captive power generation plant. The appellant is a 100% EOU and are availing the benefit of Notif....

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.... material handling equipment including forklift without payment of duty and consumable also. The condition regarding getting the approval of Asstt. Commissioner or Dy. Commissioner was in respect of fuel lubricants and consumable for captive power plants. As the HSD oil is received without payment of duty and used in the forklift which is used as material handling equipment, therefore, the require....