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2012 (12) TMI 854 - CESTAT MUMBAIExemption under Notification No. 67/95-CE - Naphtha attributable to the electricity generated in the captive power plant used for allied activities such as lighting of the road, administrative office and canteen – Held that: - As decided in CCE vs Solaris Chemtech Ltd [2007 (7) TMI 2 - SUPREME COURT OF INDIA] while interpreting the provisions of Rule 57A of the erstwhile Central Excise Rules, 1944 which provides that input means inputs used for generation of intermediate electricity used within the factory of production for manufacture of final product or for any other purposes held that the electricity generated within the factory which is supplied to the residential colony of the factory, school etc to that extent credit is not admissible. The definition of input under the Cenvat Credit Rules, 2004 is also similarly worded. Benefit of exemption notification 67/95 allowed in respect of (a) Naphtha cleared, availing exemption under Notification No.4/2006-CE dated 1.3.2006 for manufacture of fertilizers under International Competitive Bidding (ICB) and (b) On that much quantity of Naphtha, attributable to electricity generated in captive power plant/co-generation plant, used for manufacture of exempt goods viz. LPG (Domestic) and Superior Kerosene Oil (PDS) Benefit of exemption notification 67/95 denied in respect of On that much 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.
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