Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 999 - AT - Central ExciseCaptive consumption - naptha - generation of electricity - Exemption under N/N. 67/95-CE dt. 16.3.1995 - Held that: - when the captively consumed Naphtha itself is non-excisable, there is no need to pay Excise Duty by denying the benefit of N/N. 67/95 - there is no justification for imposition of penalty on the appellant - appeal allowed - decided partly in favor of appellant.
|