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2013 (6) TMI 320 - CESTAT MUMBAIBenefit of Notification No. 1/95-CX denied - demand confirmed in respect of Furnace Oil which is consumed in the generation of electricity which is sold for State Electricity Board - as per assessee in his process no furnace oil is used in the generation of steam which is used in the TG-3 hence the demand in sustainable - Held that:- It is an admitted facts that 3 rd Turbo generating sets is used for generation of electricity which is sold outside the 100% EOU and not for the manufacture of goods exported. The applicants are clearing steam on payment of appropriate duty to that outside unit. Therefore, prima facie no merit in the contention of applicant that steam is not excisable. Thus the applicants are directed to deposit an amount of Rs.36,07,253/- within a period of eight weeks. On deposit of the above mentioned amount, the pre-deposit of the dues are waived and recovery of the same is stayed during the pendency of the appeals.
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