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2009 (8) TMI 96 - SCH - Central ExciseCenvat Credit – use of fuel in generation of electricity – a part of electricity supplied to its sister units, vendors, joint ventures – decision M/s. Maruti Suzuki Ltd. Versus Commissioner of Central Excise, Delhi-III [2009 -TMI - 34348 - SUPREME COURT] – matter remitted to Adjudicating Authority who will in each case ascertain whether any excess electricity was wheeled out/cleared at a price in favour of joint ventures, vendors, sister companies etc. and, if so, the Adjudicating Authority will calculate and charge duty or reverse credit to that extent alone. However, as stated above, the Department will not impose penalty in that regard for the disputed period(s).
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