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2012 (7) TMI 849 - HC - Central ExciseCENVAT Credit - Whether in the facts and circumstances of the case, the Tribunal is justified in holding that the duty paid on fuel is sufficient to satisfy the requirement of Rule 6(1) of Cenvat Credit Rules, 2004 even though, such fuel is used in the generation of electricity which in turn is being used in the factory for activities which are non-excisable - Held that:- It is not disputed by the appellant that electricity has been used in the factory premises by the appellant. No material has been brought on record by the learned counsel for the appellant to establish that electricity generated by the respondent is being used for township - Held that:- The question raised is with regard to electricity used within the factory premises of the respondent. The learned counsel for the respondent has placed reliance on the decision of the Apex Court in the case of Commissioner of Central Excise, Vadodara v. Gujarat State Fertilizers and Chemicals Ltd. - [2008 (7) TMI 61 - SUPREME COURT], wherein the Apex Court has held that admissibility on inputs used for generation of electricity or steam, used for manufacture of final products or for any other purpose, within the factory of production, credit was available. It is not disputed by the appellant that electricity has been used in the factory premises by the appellant. No material has been brought on record by the learned counsel for the appellant to establish that electricity generated by the respondent is being used for township - Decided against Revenue.
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