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2014 (9) TMI 803 - AT - Central ExciseExemption under Notification No. 74/93, dated 28-2-1993 - whether MSEB would be eligible for the benefit of Notification No. 74/93-C.E - Held that:- In view of the Larger Bench decision in the case of Asstt. Engineer (Civil) v. CCE, Raipur (cited supra), which prevails over the decision relied upon by the lower appellate authority in the case of Electricity Poles Manufacturing v. CCE, it has to be held that the appellant is not eligible for the benefit of Notification No. 74/93-C.E. as use of the PSC poles by MSEB is not used by the department of a State Government as MSEB is not a State Government department. In the appellant’s own case this Tribunal vide order dated 3-9-2012 has followed the ratio of the Larger Bench decision. In view of the above decision, we hold that the appellant is not eligible for the benefit of Notification No. 74/93-C.E. and therefore, the impugned order is not sustainable in law and accordingly, we set aside the same - Decided in favor of Revenue.
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