9911796707
TMI Blog2012 (10) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... factured product, notwithstanding it is subsequent used in the refinery for pollution control purposes, the same cannot be held to be either marketable or a manufactured product. Accordingly, the impugned order demanding a duty including the penalty imposed is set aside - in favour of assessee. - E/75/98 - - - Dated:- 25-9-2012 - SHRI S.K. GAULE, AND DR. D.M. MISRA, JJ. Shri S.Chakraborty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der chapter heading No.27.11 of CETA, 1985 and used a part of the same in their thermal power station for generation of electricity through turbo generation sets. The electricity so generated was used in the refinery and also used for the supply of power in their township other than refinery purpose. Accordingly proceedings were initiated against them and show cause notice was issued for demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther states that the impugned goods were the subject matter of the Board s Circular No.246/80/96-CX dated 1.10.96 under which it was considered not to be a manufactured product and hence it was deleted from the list of exempted goods. 4. In view of the fact that the Board itself had considered the very same goods not to be considered as a manufactured product, notwithstanding it is subsequent us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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