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Bpcl vs Commissioner Of Central Excise on 15 September, 2003 Equivalent citations: 2003ECR847(TRI.-BANGALORE), 2003(158)ELT361(TRI-BANG) ORDER C.N.B. Nair

reported in 2014-TIOL-1114-CESTAT-MUM, in the cases of BPCL & HPCL, has held that since BPCL/HPCL themselves are buying the goods ... charging VAT/sales tax while selling the CNG to BPCL/HPCL and BPCL/HPCL are also paying VAT/sales tax on the entire value, including

Counsel Ms. Asmita Nayak submits that the appellant had agreement with BPCL for storage of lubricants of that concern. There was no clearing activity carried ... relied upon page No.17 to show that the agreement was between BPCL and the appellant. She submits that even though payments were linked

Nadu Road Sector Project-II as TNRSP, Bharat Petroleum Corporation Limited as BPCL and the Principle Chief Commissioner of GST and Central Excise/Superintendent, Central ... regard to supplies of high speed diesel (HSD) manufactured and supplied by BPCL. 6. The exemption was sought and admittedly available to the petitioner under

Page 2 of 8 (CESTAT-Mumbai) (hereafter referred to as the 'BPCL v. CST, Mumbai' case). In the said final judgment ... BPCL v. CST, Mumbai' case, the Coordinate Bench of the CESTAT held that since HPCL and Bharat Petroleum Corporation Ltd. ('BPCL') were

barrels for Hindustan Petroleum Corporation Ltd. (HPCL) and Bharat Petroleum Corporation Ltd. (BPCL) on job work basis for which HPCL and BPCL raised the purchase ... 2009,85606/2016 against such job work. HPCL and BPCL supplied the duty paid CRS sheets to the appellant, on which they have availed Cenvat

tender price) paid by the OMCs. The appellant is a subsidiary of BPCL and transaction value in the sale of PIB to BPCL is fixed ... other OMCs. The Department disputed the transaction value between KRL and BPCL on the ground that both are related parties as per Section

bill of entry, handed over the product to Bharat Petroleum Corpn. Ltd. (BPCL) in accordance with the strict guidelines provided by Oil Coordination Committee ... duty was paid availing the notification for ultimate supply through PDS distributor. BPCL was fully aware of the purpose of import of SKO, handed over

appellant. This appellant had supplied gas cylinders to Bharat Petroleum Corporation Limited (BPCL) from 1.7.1999 to 31.10.2000 on provisional contract price. BPCL had thereafter revised ... they had not passed on the full incidence of duty to the BPCL and that this was not a case of unjust enrichment. The Deputy

Bharat Petroleum Corporation Limited (hereinafter referred to as 'BPCL'). According to the appellant, this duty was paid by it to the BPCL ... purchase of Naphtha from BPCL. The period involved is 25.09.1996 to 16.10.1996. Under Rule 192 of the Central Excise Rules 1944, Naphtha can be procured