Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 389 - AT - Central ExciseCENVAT Credit - inputs - furnace oil & lubricating oil for generation of electricity, which was supplied to their sister units, without any consideration - Held that:- The electricity has been supplied to their own sister units, which was used in the manufacture of excisable goods - the decision in the case of M/S SANGHI INDUSTRIES LTD. VERSUS CCE., RAJKOT [2014 (2) TMI 278 - CESTAT AHMEDABAD], followed, where it was held that the Cenvat Credit in respect of inputs used the generation of electricity wheeled out to other units is eligible Cenvat Credit - credit allowed - appeal allowed - decided in favor of appellant.
|