https://www.taxtmi.com/caselaws?id=167083 Electricity generated by an industrial unit for captive use in its mines could qualify for both Notification No. 52/78-C.E. and the concessional duty under Notification No. 105/78-C.E. The term "generating station" in Notification No. 105/78-C.E. was read in its ordinary sense, aided by the Electricity Act, because no restricted meaning was provided. Notification No. 52/78-C.E. operated separately by exempting electricity used within the same unit or station, and nothing in the Act or Rules barred simultaneous availability of both benefits where each notification was independently satisfied. en-us Wed, 11 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 13:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167083 Electricity generated by an industrial unit for captive use in its mines could qualify for both Notification No. 52/78-C.E. and the concessional duty under Notification No. 105/78-C.E. The term "generating station" in Notification No. 105/78-C.E. was read in its ordinary sense, aided by the Electricity Act, because no restricted meaning was provided. Notification No. 52/78-C.E. operated separately by exempting electricity used within the same unit or station, and nothing in the Act or Rules barred simultaneous availability of both benefits where each notification was independently satisfied. Case-Laws Central Excise Wed, 11 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167083