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1998 (11) TMI 168

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....alam, JDR, for the Respondents. [Order]. -  These two stay applications have been filed by two different assessees and are disposed of in the common order since the issue involved is the same. 2. The assessees in each case were denied Modvat credit on HSD oil used captively for generation of electricity which in turn was used for production of final products, on the ground that it sto....

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....L.T. 520 (Tri.). 4. Shri Arunachalam, ld. DR relies upon the Supreme Court judgment in the case of Sulochana Amma v. Naryanan Nair reported in 1995 (77) E.L.T. 785 (S.C.). In this judgment, it has been held that an Explanation is meant to explain the meaning of the words contained in the parent provision or in the alternative qualify certain ambiguities or clear them up. It then becomes part....

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....Explanation being added thereto. The observation made by the Court in paragraph 8 of the order reads as under : "It is settled law that explanation to a section is not a substantive provision by itself. It is entitled to explain the meaning of the words contained in the section or clarify certain ambiguities or clear them up. It becomes a part and parcel of the enactment. Its meaning must depend ....