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2018 (1) TMI 472 - AT - Central ExciseCENVAT credit - input/input services - inputs used for generation of steam within the factory - captive consumption - Held that: - the electricity generated within the factory by use of steam, were not utilised/used in entirety within the factory for manufacture of the excisable final product. Since, a portion of the generated electricity is wheeled out from the factory, the appellant was not entitled to take credit or was required to reverse Cenvat credit proportionately in respect of the electricity wheeled out from the factory. Extended period of limitation - penalties - Held that: - it is an admitted fact that the issue with regard to applicability of sub-rule (3) of Rule 6 ibid was highly contentious and at the material time, there was no proper clarity with regard to dealing with manufacture of dutiable as well as final product. Therefore, mala fides cannot be attributed, justifying invocation of the extended period of limitation and for imposition of penalties. Appeal allowed in part.
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