2026-VIL-339-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Exemption from Excise Duty to ATF - Appellant cleared ATF to its registered warehouses without payment of excise duty under the procedure prescribed in Circular No. 804/1/2005-CX - Dept confirmed the demand of excise duty on such clearances, holding that the facility of removal of ATF without payment of duty under Rule 19 of the Central Excise Rules, 2017 was withdrawn by Notification No. 02/2022 and the exemption under Notification No. 08/2022 was not applicable as the ATF was not directly supplied from the refinery to the foreign going aircraft - Whether the appellant was entitled to exemption from payment of excise duty on clearance of ATF from the refinery to the registered warehouses under Notification No. 08/2022 – HELD - The Notification No. 08/2022 does not stipulate that the supply of ATF should be directly from the place of manufacture to the foreign going aircraft. The word "supplied" should be interpreted in a practical and purposive manner to include all supplies that culminate in the foreign going aircraft being fueled with ATF. In the absence of words like "only" or "exclusively" in the Notification, the benefit cannot be denied merely because the ATF was cleared through registered warehouses and not directly from the refinery – Further, the show cause notice did not refer to the withdrawal of this facility by Notification No. 17/2004. Even if this facility was withdrawn, the appellant is held to be entitled to the exemption under Notification No. 08/2022 on clearance of ATF from the refinery to the registered warehouses for supply to foreign going aircraft. Therefore, the impugned order demanding excise duty, interest and penalty from the appellant is set aside – The appeal is allowed
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