https://www.taxtmi.com/caselaws?id=624 Low Sulphur Heavy Stock used as fuel in a refinery-linked thermal power plant qualified for exemption under Notification No. 75/84-C.E. entry 34 where the generated electricity was captively consumed in the manufacture of petroleum products. The notification was construed with its explanation to cover a refinery where refining or blending operations are carried on, and the clarificatory circular supported treatment of electricity as an intermediate product when incidental to manufacture. The exemption was limited to fuel used for electricity actually consumed in the manufacturing process; no exemption applied to fuel used for generation of electricity not so utilised. en-us Wed, 02 Aug 2006 00:00:00 +0530 Fri, 30 Sep 2016 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=624 Low Sulphur Heavy Stock used as fuel in a refinery-linked thermal power plant qualified for exemption under Notification No. 75/84-C.E. entry 34 where the generated electricity was captively consumed in the manufacture of petroleum products. The notification was construed with its explanation to cover a refinery where refining or blending operations are carried on, and the clarificatory circular supported treatment of electricity as an intermediate product when incidental to manufacture. The exemption was limited to fuel used for electricity actually consumed in the manufacturing process; no exemption applied to fuel used for generation of electricity not so utilised. Case-Laws Central Excise Wed, 02 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=624