https://www.taxtmi.com/caselaws?id=165947 The Tribunal interpreted Government Notification No. 52/78-C.E. to provide exemption from Central Excise duty on electricity used in specific areas of a refinery. It ruled that facilities physically or functionally part of the industrial unit, even if outside the boundary wall, were eligible for exemption. Areas like townships, hospitals, and guest houses were excluded, along with electricity used by outside contractors for non-refinery operations. The Tribunal allowed exemption for electricity in the marketing office and for maintenance by outside contractors within the factory area, modifying the previous order accordingly. en-us Mon, 17 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 15:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165947 The Tribunal interpreted Government Notification No. 52/78-C.E. to provide exemption from Central Excise duty on electricity used in specific areas of a refinery. It ruled that facilities physically or functionally part of the industrial unit, even if outside the boundary wall, were eligible for exemption. Areas like townships, hospitals, and guest houses were excluded, along with electricity used by outside contractors for non-refinery operations. The Tribunal allowed exemption for electricity in the marketing office and for maintenance by outside contractors within the factory area, modifying the previous order accordingly. Case-Laws Central Excise Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165947