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2013 (6) TMI 178 - GUJARAT HIGH COURTCenvat Credit on inputs, viz. furnace oil, used as fuel for the generation of electricity - captive consumption - reversal of credit - Rule 6 - held that:- Tribunal below rightly applied the above decision of the Supreme Court in the case of Maruti Suzuki Ltd. [2009 (8) TMI 14 - SUPREME COURT] to the facts of the present case as the assessee is entitled to credit on the eligible inputs utilized in the generation of electricity to the extent to which it is using the produced electricity within its factory which is registered for that purpose but not to the extent supplied to a factory which is registered for a different unit. The factory of the Plastic Division of the appellant cannot be said to be the factory of the present unit which is registered separately from that unit. - Decided against the assessee.
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