Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 722 - CESTAT MUMBAIGoods manufactured in the factory belonging to State Government and intended for use by State Government - benefit of N/N. 74/93-CE, dated 28.02.1993 - appellant contended that it is an authority constituted by the State of Maharashtra under Section 5 of the Electricity (supply) Act, 1948, as amended and thus, the PSC Poles manufactured by it would be treated as manufactured by a factory of State Government. Held that:- The issue arising out of the present dispute is no more res integra, in view of the decision of the Larger Bench of the Tribunal, in the case of Asst. Engineer (Civil) v. CCE, Raipur [2008 (9) TMI 105 - CESTAT NEW DELHI], wherein it has been held that the factory belonging to the Chhattisgarh State Electricity Board did not belong to the State Government and poles are used by themselves for their electrification and thus, the condition of the notification has not been complied with. Appeal dismissed - decided against appellant.
|