https://www.taxtmi.com/caselaws?id=248715 Notification No. 74/93-CE dated 20.02.1993 was held inapplicable to PCC poles manufactured and cleared by a State Electricity Board because the Board could not be treated as the State Government or its department. The Tribunal followed the Larger Bench view that a State Electricity Board is a separate legal entity, and that 100% State Government ownership or shareholding does not place it on par with the Government for exemption purposes. As the statutory conditions requiring manufacture in a factory belonging to the State Government for use by a Government department were not met, the exemption benefit was denied. en-us Fri, 13 Sep 2013 00:00:00 +0530 Sat, 21 Jun 2014 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248715 Notification No. 74/93-CE dated 20.02.1993 was held inapplicable to PCC poles manufactured and cleared by a State Electricity Board because the Board could not be treated as the State Government or its department. The Tribunal followed the Larger Bench view that a State Electricity Board is a separate legal entity, and that 100% State Government ownership or shareholding does not place it on par with the Government for exemption purposes. As the statutory conditions requiring manufacture in a factory belonging to the State Government for use by a Government department were not met, the exemption benefit was denied. Case-Laws Central Excise Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248715