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Central Excise - Highlights / Catch Notes

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

Central Excise

September 24, 2018

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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