https://www.taxtmi.com/caselaws?id=251777 PSC poles manufactured for use by a State Electricity Board did not qualify for exemption under Notification No. 74/93-C.E. because a State Electricity Board is a statutory authority distinct from the State Government and not a Government department merely by reason of ownership or control. Applying the Larger Bench view, the Tribunal held that use by the Maharashtra State Electricity Board could not be treated as use by a department of the State Government. The contrary approach adopted by the lower appellate authority was rejected, and the Revenue's appeals were allowed. en-us Wed, 06 Nov 2013 00:00:00 +0530 Sun, 28 Sep 2014 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251777 PSC poles manufactured for use by a State Electricity Board did not qualify for exemption under Notification No. 74/93-C.E. because a State Electricity Board is a statutory authority distinct from the State Government and not a Government department merely by reason of ownership or control. Applying the Larger Bench view, the Tribunal held that use by the Maharashtra State Electricity Board could not be treated as use by a department of the State Government. The contrary approach adopted by the lower appellate authority was rejected, and the Revenue's appeals were allowed. Case-Laws Central Excise Wed, 06 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251777