Hdo, ldo and motor spirit - inclusions.

This query is : Resolved

MITHUN KUMAR (Querist)
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11 October 2011 Whether following items are covered under the meaning of HDO, LDO, and Motor Spirit :

1.Furnace Oil
2.High Flash High Speed Diesel Oil (HFHSD)

The assesse is a output service provider who uses these inputs as fuel for the ships which are used to provide output service.
If the above two items are not considered either as HDO or LDO or Motor Spirit, then I can think of claiming Input Credit.

thanks.

U S Sharma

U S Sharma (Expert)
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14 October 2011 High Flash High Speed Diesel [HFHSD]
It meets same specification as for HSD except that, in case of HFHSD, flash point is stipulated as minimum 66 deg. C, against 320 C, for normal HSD. This is specially recommended for use in diesel engines for Naval applications and Merchant Navy. This is also used by fisheries department for their fishing trawlers and by ONGC.

http://www.bharatpetroleum.com/EnergisingBusiness/FIP_Fuels.aspx?id=1