TMI Blog2018 (1) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... AD], where it was held that credit availed on inputs, used in the generation of electricity which are distributed to the Grinding Unit and Jetty, has been held to be admissible - appeal allowed - decided in favor of appellant. - E/13277-13278/2014, E/13343/2014 - A/13456-13458/2017 - Dated:- 7-11-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri Anand Nainawati, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of duty paid on inputs viz. furnace oil etc., in their clinker unit, used in the generation of electricity in their captive power plant and supplied to their Grinding unit and their residential colony, two show cause notices were issued during the period April 2010 to December 2011 for recovery of the Cenvat credit amounting to ₹ 30,89,381/- with interest and penalty. On adjudication, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of duty paid on inputs at clinker Unit, when used in the captive power plant situated 14 kms away from the clinker Unit, in similar circumstances and distributed electricity to grinding unit, jetty, residential colony and DM water plant for water supply to the Gujarat State Water Board. It is held that credit is admissible on the inputs used in the generation of electricity for the clearances o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd electricity, supplied to residential colonies of the appellant (Para 9 above) is rejected. Appeal of the appellant with respect to Credit of inputs used for generating and supplying electricity to the grinding unit of the same group companies is allowed. As the issue of admissibility of Cenvat credit on this inputs in the present proceedings was highly contentious and debatable this case is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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