https://www.taxtmi.com/caselaws?id=32035 The Tribunal held that the Chhattisgarh State Electricity Board is not a Department of the State Government eligible for exemption under Notification No. 74/93-C.E. The Tribunal emphasized the strict construction of exemption criteria, stating that the goods must be intended for use by a Government Department. The appellant's argument that the goods were for various Government entities was rejected, as the Board sells electricity to consumers and the goods were for its own use. The case was referred for final disposal before a regular Division Bench. en-us Tue, 30 Sep 2008 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32035 The Tribunal held that the Chhattisgarh State Electricity Board is not a Department of the State Government eligible for exemption under Notification No. 74/93-C.E. The Tribunal emphasized the strict construction of exemption criteria, stating that the goods must be intended for use by a Government Department. The appellant's argument that the goods were for various Government entities was rejected, as the Board sells electricity to consumers and the goods were for its own use. The case was referred for final disposal before a regular Division Bench. Case-Laws Central Excise Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32035