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2017 (12) TMI 1365 - AT - Central ExciseCENVAT credit - intermediate goods - generation of electricity - reversal of attributable credit on the inputs and input services consumed for generation of electricity used in colony, guest house, bank, canteen et cetera for non-manufacturing activity or pay an amount equal to 10% of sale price of such electricity sold to U.P.Power Corporation Ltd. - Held that: - But on query from the bench, whether the revenue have filed further appeal in respect of the aforementioned ruling of this Tribunal, the ld. A.R. stated that he is not aware about the same. The ld. Counsel for the appellant submits that till date, they have not received any notice in respect of any appeal filed by revenue before Higher Court - appeal allowed - decided in favor of appellant.
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