Auxiliary consumption losses qualify for exemption under Notification No. 51/78-C.E., following the Tribunal's earlier view.

Notification No. 51/78-C.E. was held to extend to transformation and bus-bar losses treated as part of auxiliary consumption in electricity generation. The Tribunal followed its earlier order on the same issue involving the same respondent and found that the lower authority's contrary view could not be sustained. On that basis, the exemption was held applicable to the losses in question, and relief was granted to the assessee.

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Issues: Whether the benefit of Notification No. 51/78-C.E. dated 1-3-1978 extended to transformation and bus-bar losses forming part of auxiliary consumption in electricity generation.

Analysis: The matter had already been settled by the Tribunal in an earlier order involving the same respondent on the identical question. Following that decision, the Tribunal held that the view taken by the lower authority could not be sustained.

Conclusion: The exemption was available to the losses in question, and the appeal was allowed in favour of the assessee.

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