https://www.taxtmi.com/caselaws?id=80120 Electricity used for lighting the pump house was treated as electricity consumed for agricultural purposes, so the corresponding demand for differential duty was not sustainable. The analysis relied on an earlier Tribunal ruling that pump house lighting was integral to agricultural use, rejecting the premise that such consumption was non-essential. On that basis, the demand on this count was set aside and consequential relief followed for the assessee. en-us Thu, 02 Jul 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80120 Electricity used for lighting the pump house was treated as electricity consumed for agricultural purposes, so the corresponding demand for differential duty was not sustainable. The analysis relied on an earlier Tribunal ruling that pump house lighting was integral to agricultural use, rejecting the premise that such consumption was non-essential. On that basis, the demand on this count was set aside and consequential relief followed for the assessee. Case-Laws Central Excise Thu, 02 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80120