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2008 (2) TMI 269 - CESTAT, AHMEDABADAppellant is engaged in the mfg. of cement and has a captive power plant located within the premises of the cement plant - appellant used duty paid Naphtha & furnace oil for generating electricity - part of the electricity has been sold to sister units situated out side their factory premises - held that the inputs used in electricity generated which is sold to sister units, will not be eligible inputs for the purposes of Modvat credit - bona fide dispute – penalty not imposable
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