https://www.taxtmi.com/caselaws?id=93201 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. en-us Wed, 01 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 10:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93201 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. Case-Laws Central Excise Wed, 01 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93201