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2008 (8) TMI 332 - CESTAT, NEW DELHICenvat – use of furnace oil in generation of electricity - appellants availed credit in respect of inputs used in generation of electricity - The appellants entered into agreement with the State Electricity Board termed as Wheeling Agreement by which the appellants were permitted to clear electricity generated in the captive power plant and simultaneously to receive equal quantity of electricity from the Electricity Board. The fact that the appellants received same quantity of electricity which were cleared to the Electricity Board is not in dispute. - the inputs used in generation of electricity which was cleared to the State Electricity Board and the same quantity was received back from the Electricity Board and used in the manufacture of excisable goods cleared on payment of duty - the demand on the ground that the inputs were used in generation of electricity which was cleared outside the factory of production is not sustainable.
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