Exemption Denied: Excise Duty Applies to Naphtha and BHGO Used for Non-Manufacturing Electricity Generation.

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Full Text of the Document

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....Exemption from duty of Central Excise - captive consumption - ‘naphtha’ - ‘Bombay High gas oil’ - BHGO and naphtha used in the generation of electricity, which in turn has been used for purposes other than manufacture of excisable goods, the appellant would be liable to Excise duty thereon.....