https://www.taxtmi.com/caselaws?id=74755 For exemption notification purposes, a "generating station" was construed broadly to include any station generating electricity, including a power unit attached to a factory, unless the notification expressly restricts that class of station. On that construction, the factory-based generating unit fell within Notification No. 105/78 and qualified for the uniform reduction of 10% of electricity generated. Electricity consumed in crushing wheat and pumping water did not qualify under Notification No. 52/78 because those uses were outside the exempted industrial unit activity. The order was therefore sustained in substance, with the assessee succeeding on the first issue and failing on the second. en-us Mon, 06 Apr 1987 00:00:00 +0530 Fri, 10 Jun 2011 17:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74755 For exemption notification purposes, a "generating station" was construed broadly to include any station generating electricity, including a power unit attached to a factory, unless the notification expressly restricts that class of station. On that construction, the factory-based generating unit fell within Notification No. 105/78 and qualified for the uniform reduction of 10% of electricity generated. Electricity consumed in crushing wheat and pumping water did not qualify under Notification No. 52/78 because those uses were outside the exempted industrial unit activity. The order was therefore sustained in substance, with the assessee succeeding on the first issue and failing on the second. Case-Laws Central Excise Mon, 06 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74755