https://www.taxtmi.com/caselaws?id=50439 Approved exemption for raw naphtha used in ammonia production extended to allied off-site plants connected with manufacturing, so electricity generated for the workshop, effluent treatment plant and bore-well water extraction remained within the protected ambit and the corresponding duty demand was unsustainable. Electricity supplied to the residential complex was treated differently and fell outside the exemption accepted in the appellants' own case, so the demand attributable to that use was confirmed. en-us Tue, 16 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 16:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50439 Approved exemption for raw naphtha used in ammonia production extended to allied off-site plants connected with manufacturing, so electricity generated for the workshop, effluent treatment plant and bore-well water extraction remained within the protected ambit and the corresponding duty demand was unsustainable. Electricity supplied to the residential complex was treated differently and fell outside the exemption accepted in the appellants' own case, so the demand attributable to that use was confirmed. Case-Laws Central Excise Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50439