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2018 (6) TMI 724 - AT - Central ExciseCENVAT credit - reversal of credit attributable to the portion of electricity wheeled out - Whether assessee is eligible for cenvat credit on inputs/input services used for generation of electricity wheeled to TNEB and then drawn by their sister units? - Held that:- The issue decided by this Bench in the appellant's own case M/S. INDIA CEMENTS LTD. VERSUS CCE & ST, TIRUNELVELI [2018 (3) TMI 180 - CESTAT CHENNAI], where the Tribunal held that the assesse is not eligible for credit - credit not allowed. The issue of eligibility of credit being decided against the assesse the claim for refund of the credit reversed by them cannot sustain - appellants are liable to reverse/pay the wrongly availed credit. Appeal dismissed - decided against appellant.
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