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2017 (9) TMI 295 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 1.3.2002 - availing of Low Sulphur Heavy Stock (LSHS) falling under Heading 27.13 of CETA without payment of duty availing the exemption - denial of exemption on the ground that the appellant being a private limited company are not controlled or owned by the TNEB is not eligible for the benefit of exemption, and also on the ground that as lignite is primary fuel for generation of electricity and LSHS was not used as a fuel for generation of electricity, they are not eligible for the exemption - Held that: - The Tribunal has followed the judgment in the case of Neyveli Lignite Corporation [2006 (9) TMI 443 - CESTAT, CHENNAI], in which the said issue has been discussed in detail - In the present case, without such LSHS, the appellant cannot commission or start up the ignition of the furnace. That therefore it is an essential fuel for generation of electricity for the appellant. Therefore, denial of benefit of notification is unjustified - appeal allowed - decided in favor of appellant.
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