Exemption Notification No. 29/89-C.E. dtd. 01.03.1989 applies only to Kerosene

Indian Oil Corporation Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Introduction The case of Indian Oil Corporation Ltd. vs. C.C.E. & S.T. revolves around the interpretation and applicability of Notification No. 29/89-C.E. dated 01.03.1989. This article delves into the details of the notification, the conditions for its benefit, and the subsequent legal proceedings. Detailed Analysis Notification 29/89-C.E.: Conditions and Scope The Notification provides a duty exemption on kerosene used in the manufacture of alkylbenzene or heavy alkylate, subject to certain conditions. A key condition is...