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2009 (5) TMI 256 - CESTAT, NEW DELHINaptha (NGL) - benefit of concessional rate of duty – NGL used in the running of Gas Turbine Generator (GTG) which produces the steam as well as electricity – Naptha used to produce steam which was used in manufacture of fertilizer is entitled to concessional rate of duty under Notification No. 8/96-C.E., dated 23-7-1996 and Notification No. 75/84-C.E., dated 1-2-1984 – But demand relating to NGL used for electricity diverted for use by the colony is maintainable
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