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2017 (7) TMI 680 - CESTAT CHENNAICENVAT credit - denial on the ground that appellant have not maintained separate accounts for the common input services used for generation of electricity in their co-generation plant - Held that: - the appellant is eligible to avail credit on the input services pertaining to electricity which is captively consumed. We hold that appellants are not eligible for credit on input services used for electricity which is sold outside the factory. For determining the quantum of electricity that is sold outside factory as well as determining the credit which is not eligible, we remand the matter to the adjudicating authority to recompute the same - appeal allowed in part and part matter on remand.
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