https://www.taxtmi.com/caselaws?id=125937 Concessional excise duty on naphtha/NGL used for manufacturing fertilizers and ammonia was held to remain available except where part of the inputs was diverted to generate electricity supplied to a residential township. Duty could not be demanded on the entire quantity used for power generation; it was confined to the quantity attributable to township supply, subject to verification by the jurisdictional officer. The associated valuation enhancement was similarly limited to that extent. Penalties under the Central Excise Rules were set aside because the governing rule did not authorise penalty for the alleged violation in the manner asserted. en-us Fri, 30 Apr 2004 00:00:00 +0530 Wed, 31 Oct 2012 16:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125937 Concessional excise duty on naphtha/NGL used for manufacturing fertilizers and ammonia was held to remain available except where part of the inputs was diverted to generate electricity supplied to a residential township. Duty could not be demanded on the entire quantity used for power generation; it was confined to the quantity attributable to township supply, subject to verification by the jurisdictional officer. The associated valuation enhancement was similarly limited to that extent. Penalties under the Central Excise Rules were set aside because the governing rule did not authorise penalty for the alleged violation in the manner asserted. Case-Laws Central Excise Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125937