2007 (7) TMI 109

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....ce tax paid on (i) insurance paid towards fire policy for the colony building of factory; (ii) security charges, maintenance and repair charges paid towards windmill located away from the factory and (iii) telephones installed outside the factory premises and cell phones used by the factory employees, for the period August, 2005 to March, 2006 and accordingly an amount of Rs. 3,16,127/- has been d....

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....amilnadu Electricity Board (TNEB) and the energy supplied by them was consumed by the appellants in the manufacture of cement. It appears from the records that TNEB charged a lower rate than normal from the appellants after taking into account the cost of electricity supplied by the appellants from their windmills to the Board. It is the case of the appellants that there was clear nexus between th....