https://www.taxtmi.com/caselaws?id=98567 Notification No. 1/95 covers specified excisable goods used in a 100% EOU, including captive power plant equipment and fuel for captive generating sets, while Notification No. 57/94 also exempts fuel. On the stated facts, HSD oil and furnace oil were procured against CT-3 certificates and used to generate electricity for manufacture of export products. No material showed diversion of the fuel or use of the electricity for unrelated purposes. On that basis, a strong prima facie case was made out for waiver of pre-deposit, and stay of recovery was granted. en-us Wed, 11 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 11:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98567 Notification No. 1/95 covers specified excisable goods used in a 100% EOU, including captive power plant equipment and fuel for captive generating sets, while Notification No. 57/94 also exempts fuel. On the stated facts, HSD oil and furnace oil were procured against CT-3 certificates and used to generate electricity for manufacture of export products. No material showed diversion of the fuel or use of the electricity for unrelated purposes. On that basis, a strong prima facie case was made out for waiver of pre-deposit, and stay of recovery was granted. Case-Laws Central Excise Wed, 11 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98567