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2017 (11) TMI 475 - AT - Central ExciseCENVAT credit - captive consumption of electricity - the department was of the view that the appellant was required to pay an amount equal to 10%/ 5% of the price of exempted goods, i.e. electricity in terms of the provisions of rule 6 (3) (i) of the CCR, 2004 - Held that: - it is settled position of law that substantial benefit cannot be denied for procedural infractions - In as much as the proportionate credit of input and input services stand reversed in the ratio of electricity wheeled out to electricity consumed in manufacture, the requirement of Rule 6 of CCR, 2004 stands satisfied - there is no justification for demand of reversal of amount at the rate of 12%/5% of the value of electricity wheeled out - appeal allowed - decided in favor of appellant.
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