https://www.taxtmi.com/caselaws?id=357992 H.S.D. oil procured by a 100% export oriented unit for use in generating electricity for manufacturing operations was treated as brought in connection with the manufacture of articles under Notification No. 123/81-CE. The Tribunal relied on an earlier final decision holding that H.S.D. oil used as fuel for electricity generation falls within the notification, and applied that interpretation to the present facts. The assessee was therefore eligible for the exemption for the relevant period. en-us Mon, 12 Feb 2018 00:00:00 +0530 Wed, 04 Apr 2018 06:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357992 H.S.D. oil procured by a 100% export oriented unit for use in generating electricity for manufacturing operations was treated as brought in connection with the manufacture of articles under Notification No. 123/81-CE. The Tribunal relied on an earlier final decision holding that H.S.D. oil used as fuel for electricity generation falls within the notification, and applied that interpretation to the present facts. The assessee was therefore eligible for the exemption for the relevant period. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357992