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2018 (10) TMI 889 - AT - Central ExciseCENVAT Credit - input/input services/capital goods - credit denied on the ground that these were not fully utilized in the manufacture of the final product and some quantity of the generated electricity is wheeled out from the factory - Held that:- The appellant should reverse proportionate Cenvat credit of the electricity not used within the factory, after adjusting amount already reversed or deposited, for the intended purpose - reliance placed in the case of Shree Shyam Ispat (India) Pvt. Ltd. [2018 (6) TMI 1537 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appelant.
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