https://www.taxtmi.com/caselaws?id=326329 Char/dolochar emerging in the manufacture of sponge iron and used captively for electricity generation was held eligible for exemption under Notification No. 67/95-CE on the facts of the unit's power system. The Tribunal found that generation was not based solely on char/dolochar, because two boilers operated on waste heat recovery from sponge iron kiln gases and only one boiler used solid fuels such as coal and char/dolochar to produce steam. The demand to deny exemption was therefore untenable. The Tribunal also noted that an earlier decision in the respondent's own case had treated char/dolochar as not liable to excise duty, following the Supreme Court ruling relied on by the assessee. en-us Fri, 19 Feb 2016 00:00:00 +0530 Tue, 12 Apr 2016 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326329 Char/dolochar emerging in the manufacture of sponge iron and used captively for electricity generation was held eligible for exemption under Notification No. 67/95-CE on the facts of the unit's power system. The Tribunal found that generation was not based solely on char/dolochar, because two boilers operated on waste heat recovery from sponge iron kiln gases and only one boiler used solid fuels such as coal and char/dolochar to produce steam. The demand to deny exemption was therefore untenable. The Tribunal also noted that an earlier decision in the respondent's own case had treated char/dolochar as not liable to excise duty, following the Supreme Court ruling relied on by the assessee. Case-Laws Central Excise Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326329