Manufactured LSHS Captively Consumed for Electricity Generation: CESTAT quashes Excise Duty Demand against IOCL Ltd [Read Order]

The bench allowed the appeal fully on merits and partly allowed on limitation

By Saagarika Gopinath - On September 28, 2024 4:59 pm - 2 mins read

CESTAT- CESTAT Kolkata - indian oil corporation limited - TAXSCAN

The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed the excise duty demand against the Indian Oil Corporation Ltd. on the manufactured Low Sulphur Heavy Stock ( LSHS ) captively consumed for electricity generation. In this case, the appellants, M/s. Indian Oil Corporation Ltd, operates a refinery that…

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