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2011 (2) TMI 990 - CESTAT, AHEMDABADCenvat credit - Appellant has used furnace oil and fuel in the power plant installed for generation of electricity - A part of the electricity generated has been diverted to the plastic division of the appellant, which is situated in adjoining factory and take the credit on it - The appellant reversed the proportionate credit in respect of furnace oil used for generation of electricity supplied to plastic division & thereafter refund claims were filed in respect of the cenvat credit reversed under protest - refund claim rejected - Held that:- As relying upon the case of M/s. Maruti Suzuki Ltd. Vs. CCE Delhi [2009 (8) TMI 14 - SUPREME COURT] laying down that an assessee is entitled to credit on the eligible inputs utilised in the generation of electricity to the extent to which they are using the produced electricity within their factory - They are not entitled to the credit to the extent of excess electricity cleared outside the factory - The Tribunal, while rejecting the appeal of the appellant, however set aside the penalty imposed upon them by observing that the matter was not free from doubt - Decided against the assessee.
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