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2017 (3) TMI 1360 - AT - Central ExciseCENVAT credit - denial on the ground that the said credit not used in or in relation to the manufacture of finished products in their Bharuch plant - Held that: - the issue is no more res integra and covered by the decision of Hon'ble Gujarat High Court in the case of Sintex Industries Ltd, Tribunal below rightly applied the above decision of the Supreme Court in the case of Maruti Suzuki Ltd. [2009 (8) TMI 14 - SUPREME COURT] to the facts of the present case as the assessee is entitled to credit on the eligible inputs utilized in the generation of electricity to the extent to which it is using the produced electricity within its factory which is registered for that purpose but not to the extent supplied to a factory which is registered for a different unit - penalty set aside - appeal allowed - decided partly in favor of assessee.
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