1998 (3) TMI 299

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..... this appeal is whether Light Diesel Oil falling under sub-heading 2710.40 and Low Sulphur Heavy Stock (LSHS) falling under sub-heading 2713.30 are entitled to the Modvat credit of duty paid thereon for their utilisation in generation of electricity which in turn is used in the manufacture of cement and refractories. The period involved is 1-3-1994 to 15-3-1995. From 16-3-1995, there is no disp .....

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..... tial relief to the appellants. 5. Opposing the contentions, learned JDR, Shri R.K. Roy reiterates the findings of the adjudicating authority and of the lower appellate authority. 6. The said authority has held that electricity generated by the use of the aforesaid two fuels is non-excisable products and in any case, it is not a product specified under Notification No. 177/86. Therefore, the be .....

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