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2019 (3) TMI 32 - AT - Central ExciseCENVAT Credit - electricity generated in the Cogen is primarily used in the factory for manufacture of dutiable final products such as sugar and surplus electricity is sold to other parties - common input services also availed - non-maintenance of separate records - Rule 6 of CENVAT Credit Rules, 2004 - Held that:- The appellant has already reversed the proportionate CENVAT credit amounting to ₹ 2,39,329/- for the period April 2015 to March 2016 as per the formula which is prescribed under Rule 6(3A) of CCR - further, the Department is wrongly demanding the amount of ₹ 10,97,718/- by wrongly following the formula as prescribed under Rule 6(3A) of CCR. The reversal of proportionate CENVAT credit amounting to ₹ 2,39,329/- is perfectly valid and incompliance with the CENVAT credit Rule 6(3A) - demand not sustainable - appeal allowed - decided in favor of appellant.
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