2011 (4) TMI 262

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..... 903-2904 of 2010 - - - Dated:- 1-4-2011 - Shri Justice R.M.S. Khandeparkar, Shri Mathew John, JJ. Ms. Sukriti Das, Advocate for the appellants/applicants Shri S.K. Panda, Authorised Departmental Representative (Jt.CDR) for the Revenue Per Shri Justice R.M.S. Khandeparkar: Heard the Advocate for the appellant and the Jt.CDR for the respondent. These appeals arise from a com .....

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..... nal product. The appellants simultaneously took credit of the duty paid on pet coke used for generation of electricity which was sold to other units outside their factory. Thus, the electricity so disposed of was not used in the manufacture of their final product within the factory of production of the appellants and to that extent, the availment of credit in relation to the duty paid on the input .....

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