https://www.taxtmi.com/caselaws?id=165892 Electricity consumed in a settling tank pump house can qualify as use within an industrial unit for exemption under Notification No. 52/78 where the pump house is an essential and integral part of the unit, even if some water is later diverted for township or allied supplies. Finalised RT-12 assessments also limited reopening of the matter: in the absence of suppression or misstatement, a duty demand under Rule 9(2) could not be sustained, and the related penalty likewise failed. The commentary states that the exemption applied and the demand and penalty were not maintainable on these facts. en-us Fri, 17 Sep 1982 00:00:00 +0530 Thu, 14 Aug 2014 15:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165892 Electricity consumed in a settling tank pump house can qualify as use within an industrial unit for exemption under Notification No. 52/78 where the pump house is an essential and integral part of the unit, even if some water is later diverted for township or allied supplies. Finalised RT-12 assessments also limited reopening of the matter: in the absence of suppression or misstatement, a duty demand under Rule 9(2) could not be sustained, and the related penalty likewise failed. The commentary states that the exemption applied and the demand and penalty were not maintainable on these facts. Case-Laws Central Excise Fri, 17 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165892