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Exemption Notification No. 29/89-C.E. dtd. 01.03.1989 applies only to Kerosene
Case Law Details
- Case Name
- Indian Oil Corporation Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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...
