https://www.taxtmi.com/caselaws?id=219839 The Tribunal held that the appellant is not entitled to exemption on the portion of Naphtha used for generating electricity in the captive power plant for non-manufacturing purposes within the factory premises. The decision emphasized the necessity for inputs to be directly connected to the manufacturing process or related activities to qualify for the exemption under Notification No. 67/95-CE. The case was referred to the regular Bench for further proceedings following the majority decision. en-us Wed, 06 Jun 2012 00:00:00 +0530 Mon, 31 Dec 2012 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219839 The Tribunal held that the appellant is not entitled to exemption on the portion of Naphtha used for generating electricity in the captive power plant for non-manufacturing purposes within the factory premises. The decision emphasized the necessity for inputs to be directly connected to the manufacturing process or related activities to qualify for the exemption under Notification No. 67/95-CE. The case was referred to the regular Bench for further proceedings following the majority decision. Case-Laws Central Excise Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219839