2002 (11) TMI 203

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....per : C.N.B. Nair, Member (T)]. - The appellant is a 100% Export Oriented Unit (E.O.U.) engaged in the manufacture of textile fabrics (for export). Their unit is located at Raipur. As an E.O.U., they are entitled to procuring equipment and materials required for export production, duty free, both customs and excise. They procured 1848 Kilo Litres of furnace oil from M/s. Indian Oil Corporation Ltd....

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....otification only for captive power plants and not for other units. The appellant did not have a captive power plant. Therefore, they were not entitled to the exemption. 2. The appellant's contention is that they were entitled to procure duty free, inter alia, "consumables" under Sl. No. 7 of the Annexure to the Notification 1/95. The appellant also submits that it is well settled that fuels are....

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....power plant and furnace oil required for boilers showed that wherever exemption was sought to be given for fuels and furnace oil, they have been separately provided. According to him it followed that 'consumables' mentioned at SI. No.7, even when taken as including furnace oil, covered only consumables required for use in the production in appellant's factory and not consumables required for runni....

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.... Generation of electricity is a separate manufacturing activity. The entitlement for duty free import of fuels for power plant would lie with the owner of the captive power plant and not the consumers of electricity from that power plant. Therefore, even while accepting that the provision for procurement of 'consumables' covered fuel oil, it has to be held that the appellant would not be entitled ....