Denial of Excise Benefits on Naphtha for Non-Manufacturing Use Under Notification No. 67/95 in Captive Power Plants.

Captive consumption - intermediary product - Naphtha - Benefit of Notification No. 67/95 - benefit denied on that much quantity of Naphtha, attributable to electricity generated in captive power plant/co-generation plant, used for allied activities like lighting in the artillery roads/yard, administrative building, canteen/cafeteria - AT .....

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