2017 (4) TMI 93

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..... nt. ORDER Brief facts of the case are that the appellant is engaged in the manufacture of sponge iron falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant generates electricity within its factory premises for captive use in the manufacture of the final product. The surplus electricity generated is wheeled out to Chhattisgarh Grid on payment of consideration. The appella .....

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..... the Tribunal. 2. Heard both the sides and examined the case records. 3. Cenvat Credit Scheme permits a manufacturer to take credit of duties and service tax paid on the input and input services used in or in relation to manufacture of the dutiable final product. Where the manufacturer is engaged in manufacture of both dutiable and exempted final product, Rule 6 of the Cenvat Credit Ru .....

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..... ctory. However, it is an admitted fact that the electricity generated by using the input and input services were not captively consumed for manufacture of the final product in entirety. Since some portion of generated electricity has been sold by the appellant to the grid on payment of consideration, in my opinion, Cenvat credit attributable to the electricity wheeled out from the factory will not .....

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