2003 (10) TMI 241

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....ankar, Member (T)]. - The appellant, engaged in the manufacture of plastic raw material also had a plant in its factory engaged in the co-generation of electricity and steam. The raw material utilised in this plant consist either of naphtha natural gas or high speed oil. The appellant took credit of the duty paid on naphtha; at the relevant time high power diesel and natural gas were not notified ....

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....oth these quantities of electricity. As regards the quantities of electricity wasted, he has demanded only duty on that quantity of electricity which is notionally attributable to the quality generated by use of naphtha. As to the other, he has demanded duty on the entire quantity without proportional allocation. 2. In its decision in Essar Steel Ltd. in appeal E/1588/02, the Tribunal was conce....

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....is decision should not apply. There is therefore no basis for ordering reversal of the credit in the case of such electricity. 3. The contention of the Counsel for the appellant with regard to the sale of electricity is that the total quantity that was sold has not been shown to have been produced by utilising naphtha. He contends that the quantity of electricity sold was a small proportion, of....