2001 (9) TMI 622

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....t. Shri R.C. Sankhla, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 57/94-C.E., dated 1-3-94 and 1/95-C.E., dated 4-1-95 was denied in respect of HSD oil used as a fuel in the captive power plant. 2. Appellant is a 100% E....

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....11 in the Table to the notification provides Captive Power Plant and their spares, fuels, lubricants and other consumable in all such plants recommended by the Board. The contention of the appellant is that the fuel used in the Captive Power Plant is covered under the notification, therefore the impugned order is not sustainable. 5. The Notification No. 57/94-C.E., dated 1-3-94 was replace....

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....;the manufacture and packaging of articles into a hundred per cent export oriented undertaking (hereinafter referred to as user industry); or (b) manufacture or development of electronics hardware and software by a unit in Electronics Hardware Technology Park (hereinafter referred to as user industry) under Electronic Hardware Technology Park (EHTP) Scheme notified by the notification of t....

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....sp;the user industry, in the case of, (i) hundred per cent export oriented undertaking has been approved by the Board of Approval for hundred per cent export oriented undertaking (hereinafter referred to as the said Board) appointed by the Central Government in exercise of the powers conferred by Section 14 of the Industries (Development and Regulation) Act, 1951 (65 of 1951) and the rules....