Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1537 - AT - Central ExciseCENVAT Credit - input/input services/capital goods not fully utilized in the manufacture of the final product and some quantity of the generated electricity is wheeled out from the factory - Held that:- It is an admitted fact that the electricity generated by using the input and input services were not captively consumed for manufacture of the final product in entirety. Since some portion of generated electricity has been sold by the appellant to the grid on receipt of consideration, Cenvat credit attributable (proportionate) to the electricity wheeled out from the factory will not be available for the Cenvat benefit. Since the quantum of generation of electricity and actual use within the factory captively have not been discussed in the adjudication order and no documents were produced by the appellant to that effect, the matter should go back to the original authority for ascertaining such aspect - appeal allowed by way of remand.
|