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2012 (10) TMI 906 - AT - Central ExciseDemand along with interest and penalties - denial of benefit of exemption under Notification No.67/95-CE - Naphtha was cleared for home consumption on payment of Central Excise duty as well as at NIL rate of duty under the Notification No.67/95 for generation of electricity in their co-generation plant or Captive Power Plant (CPP) - Held that:- There was difference of opinion on the issue regarding the exemption on the quantity of Naphtha attributable to electricity generated in captive power plant/co-generation plant, used for allied activities like lighting in the artillery (sic) roads/yard, administrative building, canteen/cafeteria - Members having a difference of opinion; therefore the same is placed before the Hon'ble Vice President/HOD for appointing a 3 rd Member to decide the issue.
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