transitional provisions of Rule 32 of the Central Excise (No. 2) Rules, 2001 and Rule 33 of the Central Excise Rules, 2002. The refinery ... warehousing provisions (Rule 20 of the Central Excise (No. 2) Rules, 2001 and Rule 20 of the Central Excise Rules, 2002], petroleum refineries cannot claim
Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication ... other oil marketing companies, under the provisions of Rule 20 of Central Excise Rules, 2002. The petroleum products were transferred through multiple transportation system
factory to the refinery, declared as such under Rule 20 of the Central Excise Rules, 2002, which supplied the said gases. "
Nil
--
24. Similarly ... factory to the refinery, declared as such under Rule 20 of the Central Excise Rules, 2002, which supplied the said gases
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :Yes
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative ... their approved warehouses under Rule 20 of the of Central Excise Rules, 2002. The warehousing facility for petroleum products was withdrawn vide Notification
follow Rule 19(1) and export goods without payment of duty and procure the inputs on payment of duty and claim rebate under Rule ... Hindustan Petroleum Corporation Ltd. v. Collector of C. Excise . It was, therefore, contended that Rules 18 and 19 of the 2002 Rules are required
Commissioner Of C. Ex., Chennai on 31 January, 2002
Equivalent citations: 2002(141)ELT829(TRI-BANG)
JUDGMENT
G.A. Brahma Deva, Member (J)
1. This ... Excise Rules, 1944 in the respective order. The penalty was imposed under Rules 57-1(4) and 57U(6) of the Central Excise Rules
petitioner and what is sent back by the petitioner are both
petroleum gases. This is why the apportionment of 17% and 83%
as between ... factory to the refinery, declared as such under Rule 20 of the Central
Excise Rules, 2002, which supplied the said gases. Thus, what
CEXA.179-14.doc
and the Central Excise Rules, 2002 prevalent at present. The appellants
have been registered with the Department ... terms of both the earlier
and the prevalent Rules, namely, Central Excise Rules, 2002. The
appellants pointed out that M/s. Merck had obtained loan
manufacture of excisable goods) Rules, 2001, Rule 196 of the Central Excise Rules and Rule 6 of the Rules clearly stated that exemption is available ... goods) Rules, 2001 from M/s. Hindustan Petroleum Corpn.Ltd. under Notification No.4/97,5/98, 5/99, 6/2000 and 6/2002 prevailing
Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT(Procedure) Rules, 1982 for publication ... Section 11AB of Central Excise Act read with Rule 12 of CENVAT Credit Rules, 2001 and 2002 was confirmed.
3. Briefly stated the facts
