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2012 (8) TMI 139 - AT - Central ExciseCenvat credit - electricity used outside the factory of production as well as in respect of peripheral area in the factory - demand on the ground that the appellant is liable to pay 10% on the price of electricity which is used outside the factory - Held that:- Electricity is not an excisable item as per Section 3 of CEA, 1944 and the manufacturer is liable to reverse the credit on duty availed as inputs used in the generation of electricity which is not used in the factory of the production- appellant has failed to show that the same is used within the factory, therefore this issue also requires reconsideration as in the show-cause notice the allegation is that the electricity is used in the peripheral area within factory gate - matter is remanded to the Commissioner
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