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1998 (3) TMI 299 - AT - Central ExciseExtract: .......because electricity is not at all excisable and therefore, the question of specification under the Notification No. 177/86-CE does not arise. Rule 57D does not apply because benefit is not claimed in that rule. Following respectfully the judgments of the Northern and Western Benches, we allow this appeal with consequential relief to the appellants.
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