Electricity generated from Waste Gas cannot be classified HSN 2716

Principal Commissioner of CGST & Central Excise Vs Himadri Speciality Chemical Private Limited (Calcutta High Court)

The Hon’ble Division Bench of Calcutta High Court vide Order dated 21st July, 2022, while rejecting the Appeal filed by the Revenue Department, has affirmed the views taken by the Hon’ble Tribunal in favour of the assessee. The Hon’ble Tribunal had set aside the Central Excise Duty demand raised by the Ld. Commissioner by see

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