Both deny theft and criminal damage charges
A court's heard two men from Douglas are alleged to have stolen heating oil, damaging the tank it was being kept in.
Dean Anthony Whitehead of Heather Crescent and Shaun Anthony Ward of Anagh Coar Road appeared before magistrates at Douglas courthouse.
Thirty-two-year-old Mr Whitehead and 31-year-old Mr Ward pleaded not guilty to theft and criminal damage on 21 November.
Magistrates bailed both to appear in court again at a pre-trial review hearing on 30 January.