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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Captive consumption - intermediary product - Naphtha - Benefit ...


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

September 16, 2013

Case Laws     Central Excise     AT

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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