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C.C.E. Raipur Versus M/s. Godawary Power & Ispat Ltd.

2016 (8) TMI 624 - CESTAT NEW DELHI

8%/10% reversal of Cenvat Credit - value of electricity - provision of Rule 6(3)(b) - assessee had reversed Cenvat Credit on duty involved in respect of inputs used in the generation of electricity and the lower appellate authority granted relief to .....

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of the Revenue is rejected. - Decided against the Revenue - Appeal No. E/586/2009-EX(DB) - FINAL ORDER NO. 52286/2016-EX(DB) - Dated:- 28-6-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V.Padmanabhan, Member (Technical) Shri Yogesh Agarwal, .....

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the present appeal relates to 8% / 10% reversal of Cenvat Credit on the value of electricity in terms of the provision of Rule 6(3)(b). As the assessee had reversed Cenvat Credit on duty involved in respect of inputs used in the generation of electr .....

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sessee involving the same issue which stands dismissed by the Tribunal vide Final order No. 50077/2016 dated 14.01.2016. For better appreciation we reproduce below the para 4 of the said order: We have heard both the sides and examined appeal records .....

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tributable to such electricity cleared outside even before the issue of notice. The issue relating to proportionate reversal of credit in such situation has been a subject matter of many decisions by the Tribunal and the Courts. The Tribunal in the c .....

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sufficient compliance of the provisions of Rule 6 (4). The Hon ble Supreme Court in the case of Maruti Suzuk/i Ltd. vs. CCE, Delhi III reported in 2009 (249) E.L.T. 641 (S.C.) held that the Cenvat credit could not be admissible for the inputs attribu .....

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