https://www.taxtmi.com/caselaws?id=98354 Low Sulphur Heavy Stock used as fuel in a thermal power station did not qualify for exemption under Notification No. 75/84-C.E., Sl. No. 54, because the electricity was generated mainly for captive refinery use and limited supply within the refinery township was not public supply or sale as contemplated by the exemption. The State sanction for generation was confined to the assessee's own and associated requirements and did not satisfy the statutory condition for supplying electrical energy to the public. The fuel also did not qualify under Sl. No. 34, because that entry covered Low Sulphur Heavy Stock intended for use in a refinery, not in a thermal power station. As exemption failed under both entries, the duty demands remained enforceable. en-us Tue, 05 Sep 2000 00:00:00 +0530 Fri, 20 Jan 2012 12:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98354 Low Sulphur Heavy Stock used as fuel in a thermal power station did not qualify for exemption under Notification No. 75/84-C.E., Sl. No. 54, because the electricity was generated mainly for captive refinery use and limited supply within the refinery township was not public supply or sale as contemplated by the exemption. The State sanction for generation was confined to the assessee's own and associated requirements and did not satisfy the statutory condition for supplying electrical energy to the public. The fuel also did not qualify under Sl. No. 34, because that entry covered Low Sulphur Heavy Stock intended for use in a refinery, not in a thermal power station. As exemption failed under both entries, the duty demands remained enforceable. Case-Laws Central Excise Tue, 05 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98354