Supreme Court of India
Commissioner of Central Excise, Chennai-i v. Chennai Petroleum Corpn. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that the Department was wrong in invoking .-) the extended period of limitation under the show-cause notice dated 22nd December, 1998 for the period December 1993 to July 1998.
Judgment, page 5
From the headnote
Central Excise Tariff Act, I 985: .7 c Chapters 27, 28 and 29-0il Refinery-Declared deemed warehouse- Using Refinery Fuel Oil to produce naptha, sulphur and electricity -Major portion of electricity so generated captively consumed but a part thereof sold-Demand of duty raised on RFD-HELD: Tribunal was right in its view that naptha and sulphur being petroleum products a assessee was entitled to exemption in respect of RFO used for producing these items-Similarly assessee was entitled to exemption as regards electricity captively consumed- But with regard to portion of electricity sold, Revenue
Authorities it was built on
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