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2016 (5) TMI 1117 - AT - Central ExciseReversal of attributable credit on inputs and input services consumed for generation of electricity used in colony, guest house, bank, canteen etc. for non-manufacturing activity or pay an amount equal to 10% of sale price of such electricity sold to U.P.Power Corporation Ltd. - Held that:- as the appellant has already reversed the Cenvat Credit on input/input services attributable to generation of electricity sold to M/s U.P.Power Corporation Ltd. is sufficient in compliance to provisions of Rule 6 of the Cenvat Credit Rules, 2004, therefore, the appellant is not required to pay 10% of the value of electricity - the issue is no longer res-integra and the same is covered by the decision of SMB Bench of this Tribunal in the case of Bajaj Hindustan Ltd. Versus Commissioner of C. Ex. & S.T., Meerut-I [2015 (6) TMI 1011 - CESTAT NEW DELHI]. Therefore, by relying on the same, the impugned order is set aside. - Decided in favour of appellant
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