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2016 (11) TMI 1590 - HC - Central ExciseCENVAT credit - Tribunal followed the judgment of Sharad SSK v. CCE, Bilaspur [2014 (9) TMI 768 - CESTAT MUMBAI], wherein it was held that if the assessee has reversed the entire amount of inputs/input service used for generation of electricity and sold outside and then in case the assessee is not required to pay an amount equal to 8/10% of the value of electricity. The judgment passed by the CESTAT, Mumbai has not been challenged. We fail to understand how after having accepted the judgment in CESTAT, Mumbai, the authorities can challenge the same in another State when the law is identical - appeal dismissed.
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