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of <h1>Tribunal: Generating station attached to factory qualifies as such. Cross-objection on duty dismissed.</h1> The Tribunal upheld the Order-in-Appeal, ruling that a generating station attached to a factory qualifies as a 'generating station.' The respondents' ... Electricity The Collector of Central Excise, Calcutta appealed against the Order-in-Appeal allowing a 10% reduction in electricity generated. The definition of 'generating station' was a key point of contention. The Tribunal rejected the Collector's appeal, stating that a generating station attached to a factory qualifies as a 'generating station.' The respondents, tea manufacturers, filed a cross-objection regarding duty on electricity consumed in their operations, which was also dismissed.
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