2003 (5) TMI 277 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, waiving the deposit of duty and penalty. The case involved the appellant's use of fuel oils to generate electricity, with a portion sold to the Electricity Board. The Tribunal found that the inputs used for electricity generation met the requirements of Rule 57B(1) and allowed the appellant's appeal.