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2017 (11) TMI 1949 - CESTAT NEW DELHICENVAT credit - inputs/capital goods/input services - appellant used generated electricity for its own captive consumption as well as sold electricity to the Grid as per the contractual norms - common input for taxable as well as exempt goods - denial of credit only on the ground that Cenvat Credit statute specifically permits utilization of electricity for manufacture of the final product - Rule 3, 6 (5) and Rule 9 of Cenvat Credit Rules, 2004 - HELD THAT:- The appellant had reflected the percentage of electricity consumed within the factory and that wheeled out to Grid against receipt of monetary consideration. However, since such certificate was produced by the appellant after adjudication of the matter, the original authority should verify the certificate alongwith the statement produced before the Tribunal, for ascertaining the fact, whether the percentage of generated electricity reflected in the statement were actually sold to the Grid. For arriving at the conclusion regarding captive consumption of generated electricity and that sold out to grid, the appellant should produce adequate records to demonstrate such factual aspects - On verification of the documents, if the original authority is satisfied that the quantum of electricity generated were captively used by the appellant for manufacture of the final product, the Cenvat benefit on such quantum of electricity should be made available to the appellant. Appeal allowed by way of remand.
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