2007 (7) TMI 109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d towards fire policy for the colony building of factory; (ii) security charges, maintenance and repair charges paid towards windmill located away from the factory and (iii) telephones installed outside the factory premises and cell phones used by the factory employees, for the period August, 2005 to March, 2006 and accordingly an amount of Rs. 3,16,127/- has been demanded by the lower authorities .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) and the energy supplied by them was consumed by the appellants in the manufacture of cement. It appears from the records that TNEB charged a lower rate than normal from the appellants after taking into account the cost of electricity supplied by the appellants from their windmills to the Board. It is the case of the appellants that there was clear nexus between the windmill - generated- electric .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... duct, nor between the telephone services and the final product. In the circumstances, the appellants are directed to pre-deposit an amount of Rs. 1,00,000/- (Rupees one lakh only) for the purpose of Section 35F of the Central Excise Act. This amount shall be deposited within four weeks. Report compliance on 7th September, 2007. (Dictated and pronounced in open Court)
Case laws, Decisions, Jud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X