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2018 (4) TMI 893 - AT - Central ExciseCENVAT credit - electricity supplied to the guest house and residential colony - production of electricity in its captive power generation unit - Rule 6(3) of CCR - Held that: - the residences located adjacent to the factory premises, which is located in a remote location and meant for the workers working in the factory. Similarly guest house is also located adjacent to the factory premises and is used for the visiting officials and or other persons in connection with the business of the appellant company - use of electricity in the residential colony and in the guest house was also for business purposes and no reversal of input credit is required under Rule 6 of CCR, 2004 - appeal allowed - decided in favor of appellant.
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