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2016 (9) TMI 1475 - AT - Central ExciseCENVAT Credit - common input service in respect of generation of the electricity - Rule 6(3) of Cenvat Credit Rules - Held that:- In terms of the amended Rule 6 the appellant had debited an amount of ₹ 7,82,780/- from its Cenvat account and also deposited interest on such credit. Since the amount reversed is attributable to the input service used in generation of electricity sold outside, such reversal is in conformity with the provisions of Section 6(3) ibid - appeal allowed - decided in favor of appellant.
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