ORDER
Gowri Shankar, Member (Technical)
1. Essar Steel Ltd., Hazira was engaged in the manufacture of hot briquetted iron, hot rolled coils and other products of iron and steel. The electricity required for running the mill was provided by Essar Power Ltd., Hazira located nearby, the power being generated by the turbines which were fuelled by natural gasoline liquid or naphtha. Essar Steel ltd. (ESL for short) purchased NGL and naphtha and supplied it to Essar Power Ltd. (EPL for short). it took the credit of the duty paid on the fuel after furnishing to the department the intimation to this effect required by Sub-rule (3) of Rule 57F.
2. The notice dated 2.5.2001 issued to ESL alleged that it had incorrectly taken credit to the extent of Rs. 24.55 crores during the period from April, 1996 to January, 2001 of the duty paid on quantities of NGL for the reason that it had not been consumed by EPL to produce electricity which was utilized, as required by the rules, in the manufacture of final product by ESL. It categorized these quantities of NGL into three. The first alleged that a quantity of NGL, involving duty of about Rs. 17.02 crores, had not been utilized at all in the manufacture by EPL of electricity that it supplied to EPL. The second ground, involving credit of Rs. 2.46 crores, was that some part of the NGL was utilized to generate electricity that was required to keep in operation of the power plant of EPL, and hence not utilized in generation of electricity utilized by the appellant. The third ground was that part of the electricity generated by EPL was fed into the grid of the Gujarat Electricity Board. The notice invoked the extended period of limitation contained in Rule 571 on the ground of suppression of the fact of non-utilisation of electricity on these counts, and proposed penalty. In the order impugned in this appeal, the Commissioner has confirmed the demand stated in the notice and imposed a penalty of Rs. 24.5 crores. Hence this appeal.
3. The figures which from the basis for the demand of the major amount of duty are set out in Annexure A to the notice, and the Commissioner has adopted the figures in the annexure with some minor modifications, incorporating them into his order in the annexure to it. We will therefore consider the figures in this order. (Although the headings in a column of this annexure refer to NGL and naphtha, it is clarified by the representative of for the appellant, and not disputed by the departmental representative, that it was only NGL that was in dispute.) The annexure derives the quantity of NGL which was consumed in order to produce the quantity of electricity that was supplied to ESL in the following manner. it sets out the quantity of electricity received in every month by ESL, the quantity of NGL required for producing that electricity, the credit that could be taken on this quantity of NGL, credit actually taken, and thus arrives at figures of credit taken in excess. The total credit wrongly taken has been determined by adding up the figures of excess credit calculated for each month. The following example for April 1996 will make the position clear.
1. Units of electricity received by EPL 149065
2. NGL required to produce a unit of elctricity 0.284
3. NGL consumed in generating elcetricity(1x 2) 423.239 tons
4. Credit admissible on (3) @ Rs.587.87 per ton Rs.
248809.51
5. Credit actually taken Rs.1352961.64
6. Excess credit taken Rs.1104152
The annexure to the Commissioner’s order is enclosed as annexure to this order.
4. The contention that the representative of the appellant raises in disputing the basis for such a calculation has to be accepted. The notice and the order of the Commissioner take a month as the basis for their calculations, and thus proceed on the assumption that the NGL that was received in any particular month by EPL from ESL must necessarily have been used by it within that month fro production of electricity. Such an assumption is arbitrary and does not stand to reason, and further, is not supported by any provision of law. The consumption of NGL by EPL would not always take place in the same month in which it was received. EPL had purchased NGL on its own in order to generate electricity which it sold to the Gujarat Electricity Board. This quantity of NGL would have been stored in common with what it received from ESL. Hence, it is perfectly possible, and indeed probable, that the quantities of NGL that it received from ESL may have been utilized in later months than the month of receipt. Even if there were no purchase of NGL by EPL, quantities of NGL that it received toward the end of a month would have been put to use in the next month.
5. The error in the method of calculation is in fact manifest from the figures themselves. During four months of the period under consideration, ESL did not receive any electricity from EPL generated out of the NGL that it sent. The electricity that it received was generated by EPL using natural gas on which duty was not payable. In these months, however, the appellant sent NGL to EPL. Since no electricity was received by the appellant during these months, the credit to which it was eligible has been shown to be nil. If, during those months credit is given for the quantities of NGL actually received and sent by the appellant to EPL, as shown in the first column of the annexure, it will amount to about Rs. 2.63 crores, as shown below.
6. Similarly, in those months in which the admissible credit availed is greater than the credit that was taken, excess credit has been shown to be zero. This is clearly wrong. The admissible credit, calculated on the basis on NGL sent by the appellant, would have to be set off against the alleged excess credit. This amount comes to around Rs. 5.92 crores as shown below.
Month
Figure as per Column (9)
of Annexure ‘A’ to the Order
Correct figure, being
difference of Column (8) and (7) of Annexure ‘A’ .
July ’96
0
(39,61,124.45)
Sept. ’96
0
(9,75,666.38)
Oct. ’96
0
(69,27,487.31)
Nov. ’96
0
(11,81,595.99)
Dec. ’96
0
(30,30,177.02)
Feb ’97
0
(1,58,77,280.40)
March ’97
0
(2,02,75,576.65)
Dec.’97
0
(69,21,104.41)
Feb. ’98
0
0
March ’98
0
0
7. There are also clear errors of calculation in the annexure, while deriving the excess credit taken by subtracting the figures of credit availed from the admissible credit. If there are corrected, the credit admissible for these months comes to about Rs. 8.49 crores, as shown below.
Month
Total as per Column (9)
of the Annexure to the Order
Correct total being
difference of column (8) and (7) of Aruiexure ‘A’
July ’98
8.24,610
(56,30,829.37)
Sept’98
4,61,664
(45,76,851.75)
Dec ’98
6,06,733
(29,56,524.39)
Jan ’99
4,40,977
(25,76,524.41)
Feb ’99
49,897
(82,615,99.93)
March ’99
2,21,496
(70,69,332.07)
July ’99
41.62.511
(82,75,527.26)
Sept’99
18,84,957
(1,25,14,673.40)
Oct”99
40,07,022
(35,17,676.00)
Dec ’99
1,67,793
(2,17,70,275.21)
Jan’ 00
6,18,481
(15,43,965.89)
May ’00
10,74,578
(13,40,450.09)
July ’00
48,60,554
(28,92,838.32)
Aug ’00
48,30,053
(19,93,971.35)
Annexure V to this order shows the position after these corrections have been carried out.
8. The second ground for demand related to the quantities of NGL utilized by EPL for generating quantity of electricity required to run its power plant – to initially start up the turbines that may have been stopped and to otherwise keep the power plant running. This has been referred to as auxiliary power. Credit has been denied on the ground on the quantities of NGL notionally attributable to this use on the ground that it was not used in or in relation to the manufacture of the final product. The contention of the appellant is that the rules as they stood at the relevant time (Rule 57A or 57B) defined inputs to include inputs “used for generation of electricity used for manufacture of final product or for any other purpose within the factory of production.” The NGL that was used to generate electricity by EPL which was received and consumed by the appellant in the manufacture of its final products has been recognized as an input and duty paid on it allowed as credit. This electricity could not have been produced by EPL without the use by it of electricity required to keep its power plant running. Therefore NGL used to generate this auxiliary power would qualify as an input. The departmental representative supports the Commissioner’s order.
9. It is not disputed by the Commissioner or by the departmental representative that in order for EPL to generate electricity it needed to consume some electricity that it produced. If this power were essential for EPL to produce the electricity supplied by it to ESL it would have to be held that the inputs used to this extent qualify for being considered as input within the meaning of Rule 57A or 57B depending upon a period of time. Without consumption of this quantity, the further quantities of electricity supplied to ESL and, indeed to anyone, could not have been generated. Hence,it is clear that the disputed quantity of NGL was used for generation of electricity supplied to ESL and used by it for manufacture of the final product or for any other purpose within the factory of production of the final product. At the relevant time, the electricity generated by EPL was disposed of in one of three manners – by its own internal consumption (auxiliary power), supplied to ESL for manufacture of final product and supplied to the Gujarat Electricity Board either for payment or otherwise. The inputs used to generate the auxiliary power therefore cannot be considered to have been exclusively used to generate electricity supplied to, and utilized by the appellant notionally be attributable either to the quantity of the electricity used by the appellant or to the electricity fed into the grid of the Gujarat Electricity Board. It is only that quantity of NGL notionally used to produce the auxiliary power required to generate the power supplied to ESL that would qualify for the benefit. The portion of auxiliary power notionally utilized for generating electricity supplied for payment to Gujarat Electricity Board would not be entitled to this benefit. The notice itself recognizes this, and demands credit only with regard to ESL’s share of the auxiliary power.
10. The facts indicate that EPL fed part of the electricity that it received into the grid of the Gujarat Electricity Board. This was for one of two purposes. The electricity was sold to the Gujarat Electricity Board in pursuance to a subsisting contract with that body. The other mode of supply took place in unforeseen circumstances. On occasion, the quantity of electricity that was transmitted to ESL could not be utilized by the latter, as it was in excess of its immediate requirement at this point of time. It was therefore allowed to flow into the grid of the Gujarat Electricity Board. It is stated that this was a kind of “dumping,” getting rid of excess power and no payment was received for this quantity either by EPL or the appellant. The third count of the Commissioner’s order relates to the NGL used to generate this quantity of electricity that was “dumped” in the Gujarat Electricity Board on the ground that it was not used as provided in the rules in the appellant’s factory.
11. It is first contended in this regard by the appellant that the input has been utilized in the manufacture of the intermediate product – electricity – required for manufacture of final product. The requirement contained in the rules of the intended utilization of the input towards the manufacture of the final product has been satisfied. Hence credit should not be denied. The judgment of the Supreme Court in Steel Authority of India Ltd. v. CCE 1997 (68) ECR 43, and the decision of the Tribunal in, Inalsa Ltd. v. C.C.E. 1997 (97) ELT 417 and other decisions following it, Asmaco Plastic Industries v. CCE 1998 (100) ELT 129 and CCE v. Colour Chemicals 1999 (113) ELT 132 are cited in support. It is also contended that after its amendment in November, 1993, Rule 57D provided for not disallowing credit in such a contingency.
12. In Steel Authority of India Ltd. v. CCE 1997 (68) ECR 43, the Supreme Court held that raw naphtha used to make reformed gas which was vented into the air because it could not be used due to circumstances beyond the manufacturer’s control was intended for use in the manufacture of fertilizer, and hence entitled to the exemption contained in notification 187/61. A similar view has bene taken by the Tribunal with regard to modvat credit in the cited decisions, that credit could not be denied on inputs converted into intermediate product which could not be used in the manufacture of the final product for reasons beyond the manufacturer’s control. The electricity under consideration by us, it is stated, could not be consumed in any of the three are furnaces that were installed in the appellant’s factory, because the quantity required at any given moment of time could not be forecast accurately sufficiently early, so as to regulate its generation. Hence it had either to be run into the ground – earthed – or passed on to the grid of the Gujarat Electricity Board. The latter was done, and no payment, or compensatory supply of electricity, was received in return.
13. The judgments cited by the appellant appear to us to apply to the facts before us. The Commissioner does not answer the same point that was made before him, citing authority; nor is the Departmental Representative able to defend his order. In addition, the amendment made to Rule 57D in November 1993 added a clause, “or that the inputs have become have become waste in or in relation to the manufacture of the final product.” Cases such as the one under consideration by us would be covered by this clause. The NGL has become waste in relation to the manufacture of the final product, and credit could not be denied on it.
14. The appeal is accordingly allowed, and the impugned order set aside. Consequential relief in accordance with law.
ANNEXURE A
Month
Quality of NGL / Naphta
sent by EHTL to EPoL (MT)
Electricity received
& used (excluding surplus electricity dumped on GEB grade by EHTL) by
EHTL from EPoL (Units)
Per Unit consumption of
NGL / Naphtha (Kgs)
Total NGL / Naphtha
consumed (MT)
Modvat credit admissible
per MT on NGL / Naphtha (Rs)
Total credit
admissible (Rs)
Modvat credit availed `
(Rs)
Excess modvat credit
recoverable (Rs)
(D
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Apr 1996
2301 .464
1490465
0.284
423.239
587.87
248809.51
1352961.64
1104152
May 1996
6668.599
12400997
0.327
4056.657
587.87
2384786.95
3920288.29
1535482
Jun1996
15815265
46863426
0.300
14061.733
567.87
8266470.98
9297319.84
1030849
Jul 1996
17380.133
81603582
0262
21377.312
990.98
21184488.65
17223364.20
0
Aug 1996
15190.446
39900852
0.272
10851 .437
990.98
1075355704
15053428.18
4299871
Sap 1996
12248.304
49197952
0.269
13232.851
990.98
13113490.68
12137824.30
0
OCI1996
17878.842
94255164
0.264
24869.384
990.98
24645082.16
17717574.85
0
Nov 1996
20163.169
81329048
0.263
21355.520
99098
21162893.21
19981297.22
0
D«C1996
24529071
106243996
0.260
27586.829
990.98
27337995.80
24307818.78
0
Jan 1997
26700785
83883461
0.265
2245.134
990.98
2224882.89
26459924, 10
4415441
Feb1997
4451 .943
72505099
0.282
20473.740
990.98
20289066.87
4411788.47
0
Mar 1997
3852.109
86834923
0.280
24312.236
990.98
24092939.63
3817362.98
0
12385795
Apr1997
23101.464
76843247
0.285
21881.841
990.98
21684466.79
22893088.79
1208622
May 1997
10229.831
65583421
0,262
17213.932
990.98
17058662.33
10137557.92
0
Jun 1997
32231.366
100258796
0.213
21349.828
990.98
21157252.55
31940639.08
10783387
Jul 1997
9635.541
0
0000
0000
0.00
0.00
0.00
9548628
Aug 1997
10041.578
0
0.000
0.000
0.00
0.00
000
9951003
Sep 1997
11944.396
0
0.000
0.000
990.98
0.00
1183665755
11836658
OCt1997
9861 .264
2964496
0.184
545.074
1130.11
615993.58
11144313.06
10528319
Nov 1997
1093.380
0
0,000
0.000
0.00
0.00
0.00
1235640
Dec 1997
0.000
0
0.000
0.000
0.00
0.00
o.oo
0
Jan 1398
5575.357
4863485
0.191
927.131
1 1 03.07
1022690.39
6150009.05
5127319
Feb1998
0.000
0
0.000
0.000
0.00
0.00
0.00
0
Mar 1998
10445.198
0
0.000
0.000
0.00
0.00
0.00
0
60219576
Apt 1998
9336.547
0
0.171
0.000
979.83
0.00
9148226.85
9148229
May 199S
31599.258
139722201
0.170
23761.095
933.30
22176229.96
29491585.62
7315356
Jun 1998
16043.157
81374775
0.176
14330.568
959.25
13746597.35
15389398.35
1642801
Jul 1998
10499.531
93461716
0.178
16619.266
920.11
15291552.84
9660723.17
824610
Aug 1998
24453.940
88052554
0.176
15455.540
802.85
12408480.29
19632845.73
7224365
Sep 1998
4608.238
58313509
0.177
10337.682
798.83
8258050.51
3681188.76
461664
OCt1993
10712.153
26964051
0.178
4788.641
861.09
4123450.88
9224127.83
5100677
Nov 1998
14946.873
72370486
0.172
12483.684
777.54
9706563.66
1162179163
1915228
Dec 1998
3142.633
37982081
0.176
6666.164
839.08
5593444.89
2636920.50
606733
Jan 1999
12534.257
S5308169
0.174
16585.396
636.00
10548311.86
7971787.45
440977
Feb!999
8456.285
123012615
0.174
21446.222
636.00
13639797.19
5378197.26
49897
Mar 1999
8994.218
114329421
0.176
20109.520
636.00
12789654.72
5720322.65
221496
34952033
Apr-99
29370,617
140909.686
0.171
24127.480
1116.020
26926750.23
32778195.98
5851446
May-99
28571.65
105739376
0.178
18853.582
1307.380
24648796.04
37354003.78
12705208
Jun-99
21668.525
108817610
0.185
20087.276
1320.850
26532278.5
28620871.25
2088593
Jul-99
12914.342
100805702
0.187
18807.833
1404.300
26411839.88
18136312.62
4162511
Aug-99
21095.344
97804329
0.179
17518.062
1531.860
26835249.09
32315113.66
5479877
Sep-99
14461.422
125113814
0.174
21805.757
1703.990
37156791.87
246421 18.47
1884957
Oct-99
20066.288
122730141
0.179
21971.545
1846.300
40566063.53
37048387.53
4007022
Nov-99
6565.04
19910127
0.178
3550.421
1879.860
6674294.42
12341358.09
5667062
Dec-99
1283.632
72401648
0.173
12517.238
1937.960
24257902.68
2487627.47
1067793
Jan-00
18435.67
112460352
0.171
19259.158
1874.910
36109187.93
34565222.04
616481
Feb-00
23577.816
1 1 9238380
0.17
20310.099
1792.800
36411945.49
42270308.52
5858363
Mar-00
32624.872
158185392
0.176
27822.027
1901.020
52890229.77
62020534.17
9130304
58519616
Apr-00
31072.314
142340362
0,176
25097.000
1956.000
49089732
60777448.18
11687714
May-00
9611.919
57884689
0.179
10355.494
1802.710
18667952,59
17327502.5
1074578
Jun-00
23642.713
136073140
0.184
25060.771
2040.000
51123972.84
48231134.52
4860554
Jgl-00
11953.555
59959381
0.186
11123.207
2110.400
23474416.05
25226782.47
5239907
Aug-00
3228.762
22915008
0.182
4173.593
21 10.400
8807950.67
6813978.32
4830053
Sep-00
0
0
0
0.000
2307.590
0
0
0′
Oct-00
9907.379
5384089
0184
990.569
2512.870
2489171 12
24895955.47
22406784
Nov-00
1106.792
0
0.189
0.000
2358.130
0
2609959.42
2609959
Dec-00
1192.713
0
0.196
0.000
2249.600
0
2683127.16
2683127
Jan-01
0
0
0
0.000
0.000
0
0
0
55392677
ANNEXURE B
Month
Quality of NGL / Naphta
sent by EHTL to SPoL (MT)
Electricity received
& used (excluding surplus electricity dumped on GEB grade by EHTL) by
EHTL from EPoL (Units)
Per Unit consumption of
NGL / Naphtha (Kgs)
Total NGL / Naphtha
consumed (MT)
Modvat credit admissible
per MT on NGL / Naphtha (Rs)
Total credit admissible
(Rs)
Modvat credit availed
(Rs)
Excess modvat credit
recoverable (Rs)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Apr 1996
2301.464
1 490465
0.284
423.239
587.87
248809.51
1352961.64
1 104152.00
May 1996
6669.599
12400997
0.327
4056.657
587.87
2384786.95
3920269.29
1535482.00
Jun 1996
15815,265
46863426
0300
14061.733
587.87
8266470.98
9297318,64
1030849.00
Jul 1996
17380.133
81603582
0.262
21377.312
990.98
21184488.65
172233S4.20
-3961124.45
Aug1996
15190446
39900852
0.272
10851.437
990.98
10753557.04
15053428.18
4299871.00
Sep1996
12248.304
49197952
0.269
13232.851
990.98
13113490.68
12137824.30
-975666.38
Oct1996
17878.842
94255164
0.264
24869.384
99098
24645062.16
17717574.65
-6927487.31
20163.169
81329048
0.263
21355.520
990.98
21162593.21
19981297.22
-1181595.99
Dec1996
24529071
106243996
0.260
27586.829
990.98
27337995.60
24307818.78
-3030177.02
Jan 1997
26700.765
83883461
0.265
2245.134
990.98
2224882.89
26459924.10
4415441.00
Feb 1997
4451.943
72505099
0.282
20473.740
990.98
20289066.87
4411786.47
-15877280.40
3652.109
86834923
0.280
24312.236
990.98
24092939.63
3817362.98
-20275576.65
Total
-39843113.20
Apr1 997
23101,464
76843247
0.285
21881.841
990.98
21684466.79
22893088.79
1208822.00
May 1997
10229.831
65583421
0.262
17213.932
990.98
17058662.33
10137557.92
-6921104.41
Jun 1997
32231.366
100258796
0.213
21349.828
990.96
21157252.55
31940639.08
10783387.00
Jul 1997
9635541
0
0.000
0.000
0.00
0.00
0.00
9548628.00
Aug 1997
10041.578
0
0.000
0.000
000
0.00
0.00
9951003.00
Sap 1997
11944396
0
0.000
0000
990.98
0.00
11836657.55
11836658.00
Oct 1997
9861.264
2964496
0.184
545.074
1130.11
615993.58
11144313.C6
10528319.00
Nov 1997
1093.380
0
0.000
0.000
0.00
0.00
0.00
1235640.00
Dec 1997
0.000
0
0.000
0.000
0.00
0.00
0.00
0.00
Jan 1998
5575.357
4863485
0.191
927.131
1103.07
1022690.39
6150009.05
5127319.00
Feb1998
0.000
0
0.000
0.000
0.00
0.00
0.00
0.00
Mar 1993
10445.198
0
0.000
0.000
0.00
0.00
0.00
-10234518.35
Total
43063953.24
Apr 1998
9336.547
0
0.171
0.000
979.83
0.00
9148228.85
9148229.00
May 1998
31599.256
139722201
0.170
23761.095
933.30
22176229.96
29491585.62
7315356.00
Jun 1998
16043,157
81374775
0.176
14330.568
959.25
13746597.35
15389398.35
1642801.00
Jul 1998
10499.531
93461716
0178
16619.266
920.11
15291552.84
9660723.47
-5630829.37
Aug 1998
24453.940
88052554
0.176
15455.540
802.85
12408480.29
19632845.73
7224365.00
Sep 1993
4608.238
58313509
0.177
10337.682
798.83
825805051
3681198.76
-4576851.75
Oct 1998
10712.153
26964051
0.178
4788.641
861.09
4123450.88
9224127.83
5100677.00
Nov 1998
14946873
72370486
0.172
12483.684
777.54
9706563.66
11621791.63
1915228.00
Dec 1998
3142.633
37982081
0.176
6666.164
839.08
5593444.89
2636920.50
-2956524.39
Jan )999
12534.257
95308169
0.174
16585.396
636.00
10548311.86
7971787.45
-2576524.41
Feb 1999
8456.285
123012615
0174
21446.222
636.00
13639797.19
5378197.26
-8261599.93
Mar 1999
8994.218
114329421
0.176
20109.520
636.00
12789654.72
5720322.65
-7069332.07
Total
1274994.08
Apr-99
29370.617
140909.686
0.171
24127.480
1116.020
2692675023
32773195.98
5851446.00
May-99
28571.65
105739376
0.178
18853.582
1307.380
24648796-04
37354003.78
12705208.00
Jun-99
21668.525
108817610
0.185
20087.276
1320.850
26532278.5
28620871.25
2088593.00
Jul-99
12914.842
100805702
0.187
18807.833
1404300
26411839.88
18136312.62
-8275527.26
Aug-99
21095.344
97804329
0.179
17518.062
1531.860
2683524909
32315113.66
5479877.00
Sep-99
14461.422
125113814
0.174
21805.757
1703.990
37156791.87
24642.118.47
-12514673.40
Oct-99
20066.288
122730141
0.179
21971.545
1846.300
40566063.53
37048387.53
-3517676.00
Nov-99
6565.04
19910127
0.178
3550.421
1879.860
6674294.42
12341356.09
5667062.00
Dec-99
1283.632
72401648
0.173
12517.238
1937.960
24257902.68
2487627.47
-21770275.21
Jan-00
18435.67
112460352
0.171
19259.156
1874.910
36109187.93
34565222.04
-1543965.89
Feb-00
23577.816
119238380
017
20310.099
1792.800
36411945.49
42270308.52
5858363.00
Mar-00
32624.872
158185392
0.176
27822.027
1901 .020
52890229.77
62020534.17
9130304.00
Total
-841264.76
Apr-00
31072.314
142340362
0.178
25097000
1956.000
49089732
60777446.18
11687714.00
May-00
9611.919
57884689
0.179
10355.494
1802.710
18667952.59
17327502.5
-1340450.09
Jim-00
23642.713
136073140
0184
25060.771
2040.000
51123972.84
48231134.52
-2892838,32
Jul-00
11953.555
59959381
0.186
11123.207
2110400
23474416.05
25226782.47
5239907:00
Aug-00
3228.762
22915008
0.182
4173.593
2110.400
8807950.67
6813979.32
-1993971.35
Sep-00
0
0
0
0.000
2307.590
0
0
0.00
Oct-00
9907.379
5384089
0.184
990.569
2512.870
2489171.12
24895955.47
2240678400
Nov-00
1 106.792
0
0.189
0.000
2358.130
0
2609959.42
2609959.00
Oec-00
1192.713
0
0.196
0.000
2249.600
0
2683127.16
268312700
Jan-01
0
0
0
0.000
0.000
0
0
0.00
Total
38400231.24
grand total
42054800.60