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TMI Blog2019 (3) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 67/95-C.E., dated 16-3-1995 was allowed on account of — (a) Naphtha cleared, availing exemption under Notification No. 4/2006-C.E., dated 1-3-2006 for manufacture of fertilisers under International Competitive Bidding (ICB). - (b) On that much quantity of Naphtha, attributable to electricity generated in captive power plant/co-generation plant, used for manufacture of exempt goods viz. LPG (Domestic) and Superior Kerosene Oil (PDS). The appeal filed by Appellant is allowed and matter remanded back to the adjudicating authority for re-quantification of demand. - APPEAL No. E/430/2011 - A/88324/2018 - Dated:- 11-12-2018 - Mr. S.K. Mohanty, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Ms. Padmavati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and SKO (PDS) from the payment of Central Excise duty and Naphtha for use in the manufacture of the Fertilizers is exempted under Notification No 4/206-CE dated 01.03.2006) (These products hereinafter referred as exempted goods ). 2.3 Naphtha was cleared by the Appellant for home consumption on payment of Central Excise duty and also after claiming exemption under Notification No 67/95-CE dated 16.03.1995, for generation of electricity in their Co-generation Plant or Captive Power Plant. 2.3 The electricity generated was used for- i. Manufacture of the said exempted goods merely by reversing the proportionate Credit under Rule 6(3) (a) of CENVAT Credit Rules, 2004. ii. Refinery road lighting, canteen and administrative building ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of arguments. 4.2 We find that issue is squarely covered by the decision of tribunal in case of Appellants themselves as reported in [2013 (287) ELT 102 (T-Mum)]. In the said decision tribunal has held as follows: 39. In view of the majority decision, following order is passed : The benefit of exemption under Notification No. 67/95- C.E., dated 16-3-1995 was allowed on account of - (a) Naphtha cleared, availing exemption under Notification No. 4/2006-C.E., dated 1-3-2006 for manufacture of fertilizers under International Competitive Bidding (ICB). (b) On that much quantity of Naphtha, attributable to electricity generated in captive power plant/co-generation plant, used for manufacture of exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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