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TMI Blog2001 (9) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 57/94-C.E., dated 1-3-94 and 1/95-C.E., dated 4-1-95 was denied in respect of HSD oil used as a fuel in the captive power plant. 2. Appellant is a 100% Export Oriented Undertaking and are engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aptive Power Plant and their spares, fuels, lubricants and other consumable in all such plants recommended by the Board. The contention of the appellant is that the fuel used in the Captive Power Plant is covered under the notification, therefore the impugned order is not sustainable. 5. The Notification No. 57/94-C.E., dated 1-3-94 was replaced by the Notification No. 1/95-C.E., dated 4-1-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndred per cent export oriented undertaking (hereinafter referred to as user industry); or (b) manufacture or development of electronics hardware and software by a unit in Electronics Hardware Technology Park (hereinafter referred to as user industry) under Electronic Hardware Technology Park (EHTP) Scheme notified by the notification of the Government of India in the Ministry of Commerce No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport oriented undertaking has been approved by the Board of Approval for hundred per cent export oriented undertaking (hereinafter referred to as the said Board) appointed by the Central Government in exercise of the powers conferred by Section 14 of the Industries (Development and Regulation) Act, 1951 (65 of 1951) and the rules made under that Act. ANNEXURE I 1. xxxxxxx 2. xxxxxxx ..... X X X X Extracts X X X X X X X X Extracts X X X X
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