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2017 (4) TMI 93 - CESTAT NEW DELHICENVAT credit - electricity - captive consumption - denial on the ground that the input, input services and capital goods were not fully utilized in the manufacture of the final product and some quantity of the generated electricity is wheeled out from the factory - Held that: - the embargo created in Rule 6 ibid has no application for payment of amount of 6% on the electricity wheeled out from the factory - Since some portion of generated electricity has been sold by the appellant to the grid on payment of consideration, Cenvat credit attributable to the electricity wheeled out from the factory will not be available for the Cenvat benefit - since the quantum of generation of electricity and actual use within the factory captively have not been discussed in the adjudication order and no documents were produced by the appellant to that effect, the matter should go back to the original authority for ascertaining such aspect - The appellant should reverse proportionate Cenvat credit of the electricity not used within the factory for the intended purpose - appeal allowed by way of remand.
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