1995 (9) TMI 83

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....d not fully evolved when the High Court disposed of the case that it did not go into that question. That is because the High Court placed emphasis on some other aspects of the matter which have now become academic. 2.Ordinarily, this Court would have remitted the matter to the fact finding authority, but finding that the High Court judgment was of the year 1972, it was disinclined to do so keeping the interest of the parties in mind. It was, therefore, ordered that this Court itself would go into the question of marketability and for that purpose gave an opportunity to the parties to place material in support of their respective contentions before the Court on the question of marketability. Pursuant to the above order, on behalf of the a....

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....s also necessary for maintaining environmental conditions. Even for using this waste material for burning within the refinery, the entire stock had to be kept and maintained at a high temperature ranging between 110 and 120 Degrees Centigrade for otherwise it would solidify. This residuary material, says the deponent, could not be used as a substitute for other marketable fuels. To make this residue marketable as a fuel, it would be necessary to subject it to further processing and blending with low viscosity stock, such as diesel. Therefore, without further processing and blending, the residuary material could not be equated with marketable fuel. It is contended that then residuary material is described as Burner Fuel Oil for want of bette....

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....o called furnace oil. According to the said book fuel oil or furnace oil consists mainly of residues from crude oil distillation and is primarily used for steam boilers in power plants, on board ship, and in industrial plants. However, commercial fuel oils are usually blended with other petroleum fractions to produce the desired viscosity and flash point. Flash point is usually higher than that of kerosene although the term `fuel oil' ordinarily does not include kerosene. So also in the New Encyclopaedia Britannica (Volume 21) page 444 reference is to fuel oil. Fuel oil or furnace oil consists largely of residues from crude oil distillation blended with suitable fractions to obtain the required viscosity, the basis on which fuel oils are so....