2004 (6) TMI 499

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.... [Order (Oral)]. - Modvat credit of Rs. 3,65,725/- on capital goods was disallowed to the appellants for the period September 1997 to February 1998 on the ground that the electricity generated by using the capital goods was not entirely consumed within the factory of production of final products. The present application is for waiver of pre-deposit and stay of recovery in respect of the above....

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....aid proviso depended on the exclusive use of the electricity within the factory. A close perusal of the text of the proviso does not apparently admit of such a view. There was nothing in the text of the proviso to indicate that the use of the electricity should be exclusively within the factory. Apparently, ld. Commissioner (Appeals) has imported into the proviso something which it did not intend ....