https://www.taxtmi.com/caselaws?id=72112 Exemption under Notification No. 52/78-CE could not be denied in entirety merely because part of the electricity generated for captive industrial use was also supplied to staff quarters and other incidental non-industrial purposes. A pragmatic apportionment between industrial and non-industrial use was considered possible even without exact metering, and the earlier blanket rejection was not sustained. The matter was remitted for fresh decision on a reasonable and fair basis, with directions that the appellant be given an effective personal hearing before the adjudicating authority. en-us Thu, 22 Aug 1985 00:00:00 +0530 Thu, 12 May 2011 11:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72112 Exemption under Notification No. 52/78-CE could not be denied in entirety merely because part of the electricity generated for captive industrial use was also supplied to staff quarters and other incidental non-industrial purposes. A pragmatic apportionment between industrial and non-industrial use was considered possible even without exact metering, and the earlier blanket rejection was not sustained. The matter was remitted for fresh decision on a reasonable and fair basis, with directions that the appellant be given an effective personal hearing before the adjudicating authority. Case-Laws Central Excise Thu, 22 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72112