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2009 (11) TMI 792 - AT - Central ExciseReversal of CENVAT credit - Rule 6(2) of the CCR, 2002 - non-maintenance of separate books of accounts - Held that: - Ld. Commissioner has categorically observed that there was no evidence to show conspicuously as to the inputs used for aforesaid two purposes distinctly. Ld. Commissioner came to conclusion that there was no evidence for demarcation. This is suffice on our part to hold that the appellant is not eligible to CENVAT credit in respect of inputs used for generation of electricity sold to outsiders - the appellant not having maintained the records separately to show the quantum of inputs used for generation of electricity, for its captive consumption and sale to outsiders, the appellant has rightly been called upon to pay 8% of the value of the electricity supplied to outside. The matter calls for remitting back the same to the ld. Adjudicating Authority to work-out the quantum of demand attributable to the direction aforesaid in respect of the normal period - demand is confirmed to normal period of limitation - penalty is set aside - appeal allowed by way of remand.
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