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2018 (9) TMI 1361 - AT - Central ExciseExemption from duty of Central Excise - captive consumption - ‘naphtha’ - ‘Bombay High gas oil’ - applicability of rule 6 of CENVAT Credit Rules, 2004 - Held that:- The issue stands settled by the decision in the case of BHARAT PETROLEUM CORPORATION LTD. VERSUS COMMR. OF C. EX., MUMBAI-II [2014 (7) TMI 1117 - CESTAT MUMBAI], where it was held that the dutiability of BHGO and naphtha used in the generation of electricity, which in turn has been used for purposes other than manufacture of excisable goods, the appellant would be liable to Excise duty thereon. The matter remanded back to the original authority, determination of the duty liability after ascertaining availment of CENVAT credit in the manufacture of electricity that is captively consumed, reversal of non-entitled CENVAT credit, and to the extent that the power so generated is not utilized for manufacture of excisable goods - appeal allowed by way of remand.
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