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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Exemption from duty of Central Excise - captive consumption - ...


Exemption Denied: Excise Duty Applies to Naphtha and BHGO Used for Non-Manufacturing Electricity Generation.

September 24, 2018

Case Laws     Central Excise     AT

Exemption from duty of Central Excise - captive consumption - ‘naphtha’ - ‘Bombay High gas oil’ - BHGO and naphtha used in the generation of electricity, which in turn has been used for purposes other than manufacture of excisable goods, the appellant would be liable to Excise duty thereon.

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