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2017 (6) TMI 502 - AT - Central ExciseCENVAT credit - electricity - captive consumption - power generated but transferred to sister concerns - Department was of the view that the CENVAT Credit availed on inputs and input services proportionate to the electricity wheeled out to the sister units is required to be reversed by the units where CPPs are located - Held that: - in an identical issue, in respect of very same assessee, but situated at Chittorgarh, Rajasthan, this bench in the case of M/s Hindustan Zinc Limited Versus CCE & ST, Jaipur - II [2016 (6) TMI 402 - CESTAT NEW DELHI] held that Considering that the electricity has been used in the manufacture of dutiable final products and also the fact that all units belong to the appellant the denial of credit is not justifiable in the present case - CENVAT Credit on inputs and input services proportionate to the power transferred to sister concerns through the Central electricity grid, need not be reversed - appeal allowed - decided in favor of appellant.
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