https://www.taxtmi.com/caselaws?id=3890 Captively used fuel generating electricity was treated as eligible for Notification No. 67/95-C.E. relief to the extent the duty element was creditable, so the demand was not sustainable for electricity used in relation to dutiable or exempted manufacture on a revenue-neutral basis. Duty liability survived only for the portion of fuel attributable to electricity consumed in non-manufacturing activities such as residential premises, a guest house and a canteen, and the matter was remanded for quantification of that limited amount. Penalties were set aside because the dispute was bona fide and no mala fide intent was shown. en-us Tue, 18 Dec 2007 00:00:00 +0530 Thu, 08 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3890 Captively used fuel generating electricity was treated as eligible for Notification No. 67/95-C.E. relief to the extent the duty element was creditable, so the demand was not sustainable for electricity used in relation to dutiable or exempted manufacture on a revenue-neutral basis. Duty liability survived only for the portion of fuel attributable to electricity consumed in non-manufacturing activities such as residential premises, a guest house and a canteen, and the matter was remanded for quantification of that limited amount. Penalties were set aside because the dispute was bona fide and no mala fide intent was shown. Case-Laws Central Excise Tue, 18 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3890