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2018 (4) TMI 817 - AT - Central ExciseCENVAT credit - input services - removal and disposal of fly ash - penalty for credit availed on the basis of supplementary invoices - Held that: - removal and disposal of fly ash in a manner prescribed by the Government is a mandate requirement for continued production of electricity for activities used by the appellant - without such due disposal of fly ash, generation of electricity cannot happen - Any input services or inputs used for such generation of electricity are necessarily to be considered as input service for final excisable goods - credit allowed. Penalty - CENVAT credit - supplementary invoices - Held that: - basic reason to deny the credit fails. Accordingly, the penalty imposed on the appellant on this issue cannot be sustained. Appeal allowed - decided in favor of appellant.
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