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2012 (8) TMI 533 - AT - Central ExciseDenial of benefit of Notification No.74/93-CE dated 28.02.93 - Held that:- The benefit of Notification 74/93-CE is not available to the goods manufactured by the State Electricity Board as the benefit of Notification is available to the goods manufactured in the factory belonging to the State Government intended for use for the Govt. Department - the matter required reconsideration by the adjudicating authority afresh in view of decision of ASSTT. ENGINEER (CIVIL) Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2008 (9) TMI 105 - CESTAT NEW DELHI]the State Electricity Board is not a Govt.Department.
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