No demand arose as duty-free diesel was used to generate electricity for captive use and not for res

Excise & Customs : Where : (a) assessee was procuring duty-free diesel for captive use and duty-paid diesel for generating electricity supplied to residential colony and (b) duty-paid diesel far exceeded diesel required to generate electricity used in colony, no part of duty-free diesel could be regarded as used for colony and no consequent demand could be raised