2014 (7) TMI 1073 - AT - Central Excise

Reversal of cenvat credit - ‘furnace oil’ used to generate electricity - supply of electricity to another 100% EOU - it is argued that goods supplied to the 100% EOU cannot be treated as exempted goods for denying CENVAT Credit by virtue of Rule 6(6)(ii) of the CENVAT Credit Rules, 2004 - Held that:- The issue involved in this appeal has already been decided in favour of the assessees by this very Bench in the case of Sanghi Industries Ltd Vs CCE Rajkot (2014 (2) TMI 278 - CESTAT AHMEDABAD) - supplies made to a 100% EOU cannot be considered as exempted goods - Decided in favor of assessee.