In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
4-6/VIZ/2014 C.O.Nos.13-15/VIZ/2016 (The Andhra Pradesh Paper Mills Ltd.) from the juices. According to the assessee, the evaporation of water from the juices took place, by transfer of thermal heat energy from steam to the juices. The dispute between the revenue and the assessee arose whether the receipts from generation and supply of steam was eligible