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2009 (9) TMI 471 - AT - Central ExciseCenvat Credit- Inputs used partly in exempted goods- The Appellant filed this Appeal against the impugned Order whereby pro-rata credit has been disallowed in respect of inputs used in the captive power plant. Part of the electricity generated is supplied to residential premises and sold to M/s. NESCO. Case of the Revenue is that the Appellant availed credit in respect of the duty paid on certain chemicals used to treat the water which is fed into boilers for generating steam and the steam is used for generation of electricity. The Revenue wants to deny the credit in respect of the inputs which are used in the manufacture of electricity which is supplied to the residential premises and sold outside the factory. Held that- In the light of the decision of Maruti Suzuki Ltd. v. CCE, Delhi-III, the manufacturer is not entitled for the credit in respect of the inputs used in relation to generation of electricity which is sold outside the factory of production. In view of the above decision of the Hon’ble Supreme Court, I find no infirmity in the impugned Order and the Appeal is dismissed.
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