2016 (6) TMI 151

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Raju The appellant M/s PSC Pole Factory is a manufacturing plant of Maharashtra State Electricity Distribution Co. Ltd. The appellants were sanctioned a refund claim of Rs. 22,55,980/-. However, the same was credited to the Consumer Welfare Fund by the original adjudicating authority. The appeal filed by the appellant before the Commissioner (Appeals) was also rejected. 2. Learned Counsel ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unal has earlier denied the benefit to Maharashtra State Electricity Board. The Tribunal in the order has observed as follows: - "3. I find that the excise duty element on the goods in question, viz. PCC poles, is treated as expenditure and the appellants themselves have confirmed in their letter dated 22-9-2005 that excise elements are treated as expenditure and tariff rate is loaded on ....