2001 (7) TMI 612

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....he 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% E.O.U. duly approved by the Board of Appr....

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....e 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 payment of duty; that Notifications do not call ....

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....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 or the said Committee as the case may be." 5.&em....