No Excise Duty Exemption if conditions mentioned in Exemption Notification of Excise Rules not complied – SC

Indian Oil Corporation Ltd Vs CCE (SC) –

CIVIL APPEAL NOs. 4530-4532 OF 2005

The language of Rule 192 of Chapter X of the Central Excise Rules, 1944 is clear that for availing concession from excise duty on excisable goods used in a specified industrial process, a person must obtain a registration certificate from the Collector and that “the concession shall, unless renewed by the Collector, cease on the expiry of the registration certificate”. Admittedly,

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