Generation of Power

This query is : Resolved 

15 September 2010
Genaration of Power & electricity is treated as manufacturing activity

excise is applicable or not.

plz let me know

any case ,notification.

15 September 2010 Electricity is goods ( Andhra pradesh v. NTPC 2002 AIR SCW 1956=127STC280).

However, No excise duty is payable on electricity generation, since there is no tariff rate under CETA, which is essential for chageability of excise duty.



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