2016 (11) TMI 1341

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.... Commr (AR), for appellant Shri J.C. Patel, Advocate, for respondent Per: M.V. Ravindran This appeal is filed by Revenue against order-in-appeal No. P-III/301/05 dated 13.09.2005. Respondent has also filed a Cross Objection which is contesting the issue on limitation hence the said Cross Objection is also disposed of along with the appeal filed by Revenue by a common order. 2. Heard bo....

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....consuming furnace oil is used for the manufacture of fertilizer. 4. Learned D.R. would draw our attention to the facts of the case. He would submit that the Apex Court in the case of Gujarat Narmada Valley Fertilizers Co. - 2001 (128) ELT 13 has categorically held that exemption under various Notifications to furnace oil used as fuel cannot be extended as they are not used as feed stock. He wou....

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....st 2001, the decision of the Apex Court in the case of Gujarat Narmada Valley Fertilizers Co. (supra) is against him. 6. We have considered the submissions made by both sides. We find that there is no dispute as to the fact the assessee is engaged in the manufacture of fertilizers and procured furnace oil during the period February 1999 to August 2004 at "nil" rate of duty under various notific....

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....aised beyond the period of one year from the date of issuance of show-cause notice, we find strong force in the contentions raised by the learned Counsel. It is undisputed that the furnace oil procured by the assessee during the period in question at nil rate of duty, were supplied by the supplier based upon the CT-3 certificate issued by the jurisdictional Range office of respondent asseessee. ....