2014 (6) TMI 619

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..... ill not make the Electricity Board at par with the State Government. Accordingly, the benefit of Notification No. 74/93 – CE is not available to the Electricity Board. - Following decision of Asstt. Engineer (Civil) V/s. CCE, Raipur reported as [2008 (9) TMI 105 - CESTAT NEW DELHI] - Decided against assessee. - Excise Appeal No. 2505/2005 - EX (DB) - 57683 /2013 - Dated:- 13-9-2013 - Ms. Archan .....

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..... use by Government Department. 3. After hearing the Learned DR, we find that the issue i.e. whether the Electricity Board can be held equal with State Government or not, so as to avail the exemption under notification no. 74/93 CE stand decided by the Larger Bench of the Tribunal in the case of Asstt. Engineer (C ivil) V/s. CCE, Raipur reported as 2008 (232) ELT 628 (Tri. LB). It stand held tha .....

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