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2019 (3) TMI 1484 - AT - Central ExciseDemand of duty - Naphtha so consumed for generation of electricity used for the manufacture of exempted goods and used for allied facilities - Department was of the view that the appellants were required to pay duty on the quantity of Naphtha relatable to the electricity consumed for manufacture of exempted goods and that used for allied facilities - Held that:- The issue is squarely covered by the decision of tribunal in case of Appellants themselves HINDUSTAN PETROLEUM CORPORATION LTD. VERSUS COMMR. OF C. EX., MUMBAI-II [2013 (9) TMI 453 - CESTAT MUMBAI], where it was held that The benefit of exemption under Notification No. 67/95-C.E., dated 16-3-1995 was allowed on account of — (a) Naphtha cleared, availing exemption under Notification No. 4/2006-C.E., dated 1-3-2006 for manufacture of fertilisers under International Competitive Bidding (ICB). - (b) On that much quantity of Naphtha, attributable to electricity generated in captive power plant/co-generation plant, used for manufacture of exempt goods viz. LPG (Domestic) and Superior Kerosene Oil (PDS). The appeal filed by Appellant is allowed and matter remanded back to the adjudicating authority for re-quantification of demand.
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