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    <title>2006 (3) TMI 620 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty and penalty for applicants who had reversed credit on inputs used in generating electricity cleared outside the factory. The Tribunal found that electricity is not an excisable product, supporting the applicants&#039; contention. Stay petition was allowed.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty and penalty for applicants who had reversed credit on inputs used in generating electricity cleared outside the factory. The Tribunal found that electricity is not an excisable product, supporting the applicants&#039; contention. Stay petition was allowed.</description>
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