https://www.taxtmi.com/caselaws?id=109725 Notification No. 51/78 was interpreted as extending exemption to electricity generated by a station and supplied to its auxiliary plants for generation purposes. Electricity from the main grid was used only to start the auxiliary stations; once they began operating, the main supply was switched off and power generated by those stations was used for the relevant purpose. That factual position was supported by the Chief Engineer's clarification and was not displaced by any contrary technical material from the Revenue. The notification benefit was therefore correctly applied. en-us Fri, 02 Jul 1999 00:00:00 +0530 Wed, 11 Apr 2012 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109725 Notification No. 51/78 was interpreted as extending exemption to electricity generated by a station and supplied to its auxiliary plants for generation purposes. Electricity from the main grid was used only to start the auxiliary stations; once they began operating, the main supply was switched off and power generated by those stations was used for the relevant purpose. That factual position was supported by the Chief Engineer's clarification and was not displaced by any contrary technical material from the Revenue. The notification benefit was therefore correctly applied. Case-Laws Central Excise Fri, 02 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109725