(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commissioner of Central Excise, Chenna _________Appelant
v.
M/s. Chennai Petroleum Corpn. Ltd. _______________Respondent
Civil Appeal No. 2145 of 2006, dcided on August 26, 2015
With
Civil Appeal No. 2146 of 2006, Civil Appeal No. 3966 of 2006
The Judgement of the court was delivered by
Order
1. On the facts of the case, we are satisfied that the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as ‘CESTAT’) has rightly held that the High Speed Diesel (H.S.D.) which is used for flushing out the Superior Kerosene Oil (S.K.O.) from the pipeline and thereafter, brought back into the refinery and distillation is undertaken to separate S.K.O. and H.S.D., would not attract any excise duty.
2. Mr. Lakshmikumaran, learned counsel for the assessee has drawn our attention to the judgment of the Tribunal in the case of ‘CCE, Cochin v. Cochin Refineries Ltd. [2000 (117) ELT 112 (T)] which has been approved by this Court as well. According to us, this case squarely covers the dispute which arises in the present proceedings.
3. The appeals are, accordingly, dismissed.
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