INDIAN OIL CORPORATION LTD. vs COMMNR. OF CENTRAL EXCISE, VADODARA

The Supreme Court upheld the decision of the Customs, Excise & Gold (Control) Appellate Tribunal, affirming that the appellant, M/s Indian Oil Corporation Ltd, was not entitled to the concessional rate of excise duty under Notifications No. 5/98-CE and 5/99-CE for kerosene products used for industrial purposes. The Court clarified that the benefit of concessional rates is limited to kerosene used as an illuminant, as specified in the notifications. The ruling was based on the interpretation of the relevant provisions of the Central Excise Act, 1944, particularly Section 11A and Rule 173Q of the Central Excise Rules, 1944, leading to the dismissal of the appeals.