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2018 (6) TMI 1138 - AT - Central ExciseCENVAT credit - duty paid on Naphtha and Furnace Oil which are used in generation of electricity - credit denied on the ground that furnace oil and Naphtha used in generation of electricity was wheeled outside the factory - Held that:- Tribunal in similar circumstances in the appellant’s own case considering all aspects of the case ULTRATECH CEMENT LTD VERSUS C.C.E & S.T., BHAVNAGAR [2018 (2) TMI 564 - CESTAT AHMEDABAD] held that the Appellants are not eligible to the credit on Naphtha used for generation of electricity wheeled outside the factory and due to conflicting views on the issue, imposition of penalty is uncalled for. Credit rightly denied - penalty set aside - appeal allowed in part.
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