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2014 (6) TMI 619 - AT - Central ExciseDenial of benefit of notification - Whether the state Electricity Board can be termed as State Government - notification no. 74/93–CE, dated 20.02.93 - Held that:- State Electricity Board cannot be considered to be a Government or its Department and mere ownership of 100 % capital by State Government will not make the Electricity Board at par with the State Government. Accordingly, the benefit of Notification No. 74/93 – CE is not available to the Electricity Board. - Following decision of Asstt. Engineer (Civil) V/s. CCE, Raipur reported as [2008 (9) TMI 105 - CESTAT NEW DELHI] - Decided against assessee.
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