https://www.taxtmi.com/caselaws?id=444649 Coal captively consumed within mines for generating steam and power for lifting coal was treated as eligible for exemption under Notification No. 67/1995-CE. The department's denial, based on the view that coal mining was only a production activity and not manufacture, was not sustained because the same mining activity had already been accepted as manufacture for levy and CENVAT credit purposes. The Tribunal held that the revenue could not adopt one characterisation for duty demand and a different one for exemption. The captive consumption therefore satisfied the notification conditions, and the demand, along with interest and penalty, failed. en-us Thu, 12 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 10:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444649 Coal captively consumed within mines for generating steam and power for lifting coal was treated as eligible for exemption under Notification No. 67/1995-CE. The department's denial, based on the view that coal mining was only a production activity and not manufacture, was not sustained because the same mining activity had already been accepted as manufacture for levy and CENVAT credit purposes. The Tribunal held that the revenue could not adopt one characterisation for duty demand and a different one for exemption. The captive consumption therefore satisfied the notification conditions, and the demand, along with interest and penalty, failed. Case-Laws Central Excise Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444649