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2009 (8) TMI 464 - CESTAT, KOLKATACenvat- Input- The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner of Central Excise (Appeals) whereby the credit in respect of inputs used as fuel for generation of electricity which is further used in the canteen and office building is allowed. In the light of the decision of Indo Rama Synthetics (India) Ltd. v. Commissioner of Central Excise, Nagpur, held that- Hence, the ratio of the said decision is fully applicable on the facts of the present case and the credit in respect of duty paid on the goods or fuel used for generation of electricity which is further used in canteen or office building is not available to the respondent. The impugned order in this regard is set aside. But there is no malafide intention of the respondent thus no penalty can be imposed.
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