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2014 (3) TMI 373 - CESTAT MUMBAIDenial of Cenvat credit - Cenvat credit on LSHS furnace oil - penalty - Held that:- no hesitation to hold that two units are consist of one factory. Further, we find that single registration was granted for both the units by department themselves which also constitute that both the units consist of one factory. - assessee is entitled to credit on the eligible inputs utilized in the generation of electricity to the extent to which they are using the produced electricity within their factory (for captive consumption). Regarding supply of electricity to JV and levy of penalty - Held that:- They are not entitled to CENVAT credit to the extent of the excess electricity cleared at the contractual rates in favour of joint ventures, vendors etc., which is sold at a price - Following decision of M/s. Maruti Suzuki Ltd. Versus Commissioner of Central Excise, Delhi-III [2009 (8) TMI 14 - SUPREME COURT] and DHAMPUR SUGAR MILLS LTD. Versus COMMISSIONER OF C. EX., MEERUT [2001 (1) TMI 129 - CEGAT, COURT NO. IV, NEW DELHI] - penalty set aside - Decided against Revenue.
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