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2019 (4) TMI 1684 - AT - Central ExciseCENVAT Credit - electricity - electricity in their co-generation power plant, used captively in their factory and the excess power is sold to Tamil Nadu Electricity Board (TNEB) - common input used in the manufacture of both dutiable and exempted final products - non-maintenance of separate records - Extended period of limitation - HELD THAT:- The issue has been laid to rest by this very Bench, in the case of M/S. INDIA CEMENTS LTD. VERSUS CCE & ST, TIRUNELVELI [2018 (3) TMI 180 - CESTAT CHENNAI] where it was held the appellants are liable to pay an amount of ₹ 2,66,09,847/- being the amount equal to 6% of the value of the electricity not used within the factory of production, along with interest at appropriate rates thereof - decided against Assessee. Time Limitation - HELD THAT:- There was no justification for the Revenue to invoke the larger period of limitation and hence, the demand cannot survive for the entire period. Therefore, the demand, if any, will have to be restricted to the normal period and for this limited exercise of determining the duty liability for the normal period, the matter is remanded to the file of the adjudicating authority. Appeal allowed in part.
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