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2014 (2) TMI 817 - AT - Central ExciseEligibility to CENVAT Credit - Assessee took Cenvat credit of duty paid on the capital goods used for setting up plant for generating electricity - about 87% of the electricity generated by the plant was sold to TNEB and only about 13% was used captively by the factory producing sugar and molasses - Therefore, Revenue denied CENVAT Credit - Held that:- order has not considered all the submissions made by the appellant with regard to eligibility of Cenvat Credit on capital goods and input services as specified in Rule 6 (4) and Rule 6(5) of the Cenvat Credit Rules. Therefore, we set aside the impugned order and remit the matter back to the adjudicating authority for fresh consideration, keeping all issues open - Decided in favour of assessee.
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