2001 (7) TMI 612

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....ant. Shri R.C. Sankhla, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application, filed by M/s. Shamken Spinners Ltd., for waiver of pre-deposit of Central Excise duty amounting to Rs. 71,64,792/- confirmed by the Commissioner (Appeals) under the impugned Order. 2. Shri R. Swaminathan, learned Consultant, submitted that the Applicants are 100....

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....tificate issued by the proper Central Excise Officer and the Oil so received was used as fuel; that even today the proper officer is issuing necessary permission from time to time extending the benefit of Notification No. 1/95 for HSD Oil; that both Notifications No. 57/94 and 1/95 clearly mention in the Annexure to the notifications "fuel" as one of the product which can be obtained without payme....

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....pts excisable goods specified in Annexure-1 to the Notification when brought in connection with the manufacture and packing of articles into a 100% E.O.U. Anexure-1 to the Notification at Sl. No. 3 reads as under :- "Captive Power Plant, including Captive Generating Sets and their spares, fuel, lubricants and other consumables for such plant and generating sets as recommended by the said Board ....