2014 (6) TMI 619

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..... ate Electricity Board cannot be considered to be a Government or its Department and mere ownership of 100 % capital by State Government will not make the Electricity Board at par with the State Government. Accordingly, the benefit of Notification No. 74/93 – CE is not available to the Electricity Board. - Following decision of Asstt. Engineer (Civil) V/s. CCE, Raipur reported as [2008 (9) TMI 105 .....

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..... onging to State Government and intended for use by Government Department. 3. After hearing the Learned DR, we find that the issue i.e. whether the Electricity Board can be held equal with State Government or not, so as to avail the exemption under notification no. 74/93- CE stand decided by the Larger Bench of the Tribunal in the case of Asstt. Engineer (C ivil) V/s. CCE, Raipur reported as 2008 .....

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