https://www.taxtmi.com/caselaws?id=94667 Notification No. 217/86-C.E. was considered prima facie applicable to steam used within the factory for manufacturing excisable final products, because the exemption covered goods consumed in the factory and the term "final product" was read consistently with Rule 57A. However, the position was not equally clear for steam used to generate electricity. On that basis, complete waiver of pre-deposit was refused, and the appellant was directed to deposit a part of the demand while the balance duty and penalty were stayed pending recovery. en-us Mon, 20 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94667 Notification No. 217/86-C.E. was considered prima facie applicable to steam used within the factory for manufacturing excisable final products, because the exemption covered goods consumed in the factory and the term "final product" was read consistently with Rule 57A. However, the position was not equally clear for steam used to generate electricity. On that basis, complete waiver of pre-deposit was refused, and the appellant was directed to deposit a part of the demand while the balance duty and penalty were stayed pending recovery. Case-Laws Central Excise Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94667