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2017 (4) TMI 841 - AT - Central ExciseCENVAT credit - power generated and transferred to their sister concern - It is the case of the Revenue that the input services are not used in respect of the power which is generated and captively consumed - Held that: - in an identical issue in respect of very same assessee but situated at Chittorgarh, Rajasthan, in the case of M/s Hindustan Zinc Limited Versus CCE & ST, Jaipur - II [2016 (6) TMI 402 - CESTAT NEW DELHI] it was held that the electricity has been used in the manufacture of dutiable final products and also the fact that all units belong to the appellant the denial of credit is not justifiable - credit allowed - appeal allowed - decided in favor of appellant.
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