https://www.taxtmi.com/caselaws?id=80869 Electricity was treated as goods, with excise duty attracted at the stage of generation and exemption notifications construed strictly at that point. The claim for exemption on 2% transformation loss for electricity supplied to auxiliary plants was rejected because station transformers were only voltage-conversion equipment and the notification did not permit an additional allowance beyond its limited wording. The claim to deduct 65% transmission loss for agricultural exemption was also rejected because the exemption applied only to electricity actually supplied and certified for agricultural use, and assumed losses could not enlarge the exempt quantity. The notifications were applied only to the extent expressly provided, and the appeal failed. en-us Wed, 31 Oct 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80869 Electricity was treated as goods, with excise duty attracted at the stage of generation and exemption notifications construed strictly at that point. The claim for exemption on 2% transformation loss for electricity supplied to auxiliary plants was rejected because station transformers were only voltage-conversion equipment and the notification did not permit an additional allowance beyond its limited wording. The claim to deduct 65% transmission loss for agricultural exemption was also rejected because the exemption applied only to electricity actually supplied and certified for agricultural use, and assumed losses could not enlarge the exempt quantity. The notifications were applied only to the extent expressly provided, and the appeal failed. Case-Laws Central Excise Wed, 31 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80869