TMI Blog2006 (8) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals filed by the respondent- Collector of Central Excise, Baroda and held that the assessee would not be entitled to avail of the benefit granted under serial No. 34 of exemption Notification No. 75/84-C.E., dated 1-3-1984 (as amended) issued by the Central Government. Period for which exemption is sought in these appeals falls between 1-8-1989 to31-5-1991. 2. Civil Appeal Nos. 9919-9929 of 2003 have been filed by the Commissioner of Central Excise, Vadodara against the final order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal Nos. E/254-57, 282-83, 320, 2091/98-C, E/2752/00-C, E/274/00-C E/410/00-C wherein and whereby the Tribunal has granted the benefit of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of duty under Notification No. 75/84 is illegal and not admissible. According to the department condition No. 4 of the notification is not fulfilled since fuel captively consumed was for production of electrical energy not for sale but for their own consumption or for supply to their non-undertaking for which there is no execution of duty to such fuel use for generation of electricity. 6. Assessee on 24-4-1990 submitted its reply stating, inter alia, that LSHS used for generation of electricity in the Thermal Power Station situated within the refinery is eligible for exemption in terms of the Notification No. 75/84 since the electricity is supplied to the various agencies on no profit no loss basis. 7. The Tribunal in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has become final, the department is not entitled to raise the same point in other cases in view of the decisions of this Court in Union of India Others v. Kaumudini Narayan Dalal Another reported in 2001 (10) SCC 231; Colketor of Central Excise, Pune v. Tata Engineering Locomotives Co. Ltd. reported in 2003 (158) E.L.T. 130 (S.C.); Birla Corporation Ltd. v. Commissioner of Central Excise reported in 2005 (186) E.L.T. 266 (S.C.); and Jayaswals Neco Ltd. v. Commissioner of Central Excise, Nagpur reported in 2006 (195) E.L.T. 142 (S.C.) wherein it has been held that if no appeal is filed against an earlier order or the earlier appeal involving the identical issue was not pressed by the revenue, the revenue is not entitled to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Intended use/Condition No. goods duty ______________________________________________________________________________________________ 34 Low Sulphur Nil. Intended for use as fuel in a refinery Heavy Stock Explanation-"Refinery" means a refinery wherein refining of crude petroleum or shale or blending of non-duty paid petroleum products is carried on. _____________________________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generating electricity which in turn is used in the process of manufacture of petroleum products. 14. For the reasons stated above, these appeals are accepted; order under appeal is set aside and it is held that the assessee would be entitled to the benefit of exemption Notification No. 75/84 in terms of entry 34 read with clarificatory circular which covers such captive consumption of the fuel for the purpose of petroleum products manufactured in the refinery. The exemption shall not be available in respect of RCO/LSHS used in the generation of electricity which in turn is not used in the process and manufacture of petroleum products within the refinery area. Civil Appeal Nos. 9919-9929 of 2003: 15. Mr. Mohan Parasaran, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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