2005 (4) TMI 370

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....for the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. -  We have heard both the sides on the stay application. The main contention raised on behalf of the applicants is that the reduced crude oil (RCO) was captively consumed and as per the Notifications issued from time to time there was an exemption from Excise duty in respe....

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....ion contained in the Notification will, however, not be available to that quantity of petroleum product which is used in the generation of electricity which, in turn, is not used in the process of manufacture of petroleum products. It is no body's case till now that the electricity so generated by use of RCO was not used by the applicants in the process of manufacture of petroleum products. 4.&....