TMI Blog2015 (2) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Ajmer Vidyut Vitran Nigam Ltd. the appellant is not entitled to take Cenvat Credit on inputs which are attributable to the electricity sold to M/s. Ajmer Vidyut Vitran Nigam Ltd. Therefore, appellants are required to reverse the amount of inputs used in generation of electricity sold to M/s. Ajmer Vidyut Vitran Nigam Ltd. Further, I find that the electricity which was transferred to their si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order wherein Cenvat Credit on inputs used in generation of electricity in captive power plant of the appellant was denied by the lower authorities on the premise that some of the electricity was sold to M/s. Ajmer Vidyut Vitran Nigam Ltd. and some electricity was cleared to their sister unit. 2. Heard the parties. 3. Considering the fact that the electricity which was cleared by M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me fact has not been brought in the knowledge of the department. Therefore, appellant is liable to be penalised on that account. 4. In these terms, I impose a penalty of ₹ 4000 on the appellant. 5. In result, the denial of Cenvat Credit on inputs attributable to electricity cleared to M/s. Ajmer Vidyut Vitran Nigam Ltd. and a penalty of ₹ 4000/- is confirmed. 6. With these ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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