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2016 (1) TMI 387 - HC - Central ExciseReversal of cenvat credit on sale of electricity outside buyers - Rule 6 - assessee did not maintain separate accounts with regard to inputs used for generation of electricity meant for sale to outsiders and that for captive consumption - period October, 2001 to July, 2003 - Held that:- The question urged before us for non-compliance of the statutory requirement under Rule 6(2) and the statutory presumption under Section 11A(4)(e) has not been considered by the Tribunal. We are further of the opinion that if no separate accounts were maintained, how was the separate quantification to be arrived at has also not been discussed by the Tribunal. For all the aforesaid reasons, we are satisfied that the order under appeal dated 3-11-2009 is not sustainable in its present form. It is set aside. The matter is remanded to the Tribunal for hearing the parties afresh.
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