https://www.taxtmi.com/caselaws?id=42955 The Court held that "steam" is considered "goods" liable to excise duty under Entry 68 of the Central Excises and Salt Act, 1944. The exemption under Notification No. 118/75-Central Excises was deemed inapplicable as the steam was not used within the same factory. The demand for excise duty was not time-barred due to an interim order preventing action against the petitioner. The petitioner was directed to pay excise duty with 12% interest, and the request for a stay on the order was denied. en-us Wed, 28 Nov 1990 00:00:00 +0530 Tue, 15 Jun 2010 12:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42955 The Court held that "steam" is considered "goods" liable to excise duty under Entry 68 of the Central Excises and Salt Act, 1944. The exemption under Notification No. 118/75-Central Excises was deemed inapplicable as the steam was not used within the same factory. The demand for excise duty was not time-barred due to an interim order preventing action against the petitioner. The petitioner was directed to pay excise duty with 12% interest, and the request for a stay on the order was denied. Case-Laws Central Excise Wed, 28 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42955