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2016 (4) TMI 443 - AT - Central ExciseDuty liability - Denial of exemption Notification No.67/95-CE dated 16.03.1995 - Manufacture of Sponge Iron - Char/dolochar produced in the process are captively consumed for generation of electricity but most of the electricity so produced are not used in appellant's factory - Held that:- the electricity generated in the respondent unit is not solely using char/dolochar. Out of three boilers, 2 are working on heat recovery of waste gases coming out of the sponge iron kiln for production of steam, the third one is a combustion type in which solid fuels like coal, coal fires, char/dolochar are used to produce steam. So there is no substance in the demand made by the department to deny the above mentioned exemption. The respondent claims that char/dolochar constitutes only 14-18% of the inputs used for generating electricity. 25% of total electricity is used for manufacture of sponge iron. There is no comment or contest on these assertion by the Revenue in the appeal. The Original Authority and Appellate Authority are right in holding against the demand of duty. - Decided against the revenue
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