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M/s Guljag Industries Ltd Versus CCE & ST, Jodhpur

2018 (1) TMI 472 - CESTAT NEW DELHI

CENVAT credit - input/input services - inputs used for generation of steam within the factory - captive consumption - Held that: - the electricity generated within the factory by use of steam, were not utilised/used in entirety within the factory for manufacture of the excisable final product. Since, a portion of the generated electricity is wheeled out from the factory, the appellant was not entitled to take credit or was required to reverse Cenvat credit proportionately in respect of the elect .....

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l allowed in part. - E/51508/2017-SM E/51511/2017-SM - Final Order No. 58539-58540/2017 - Dated:- 8-12-2017 - Mr. S.K. Mohanty, Member (Judicial) Shri O.P. Agarwal, Advocate - for the appellant Shri U. Sengraj, D.R. - for the respondent ORDER The issue involved in both these appeals is identical and as such, the same are taken up for hearing together and a common order is being passed. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Sulphuric Acid, Oleum et .....

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ectricity is wheeled out of the factory for a price. The department objected that the appellant was not entitled to take Cenvat credit on the inputs used for generation of steam within the factory, inasmuch as, such steam was not used for generation of electricity for entire captive consumption. Accordingly, the department proceeded against the appellant for denial of Cenvat credit taken on input and input services used in electricity, which were wheeled out from the factory in terms of erstwhil .....

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payment of amount on removal of electricity out of the factory. In this context, the ld. Advocate has relied on the judgement of Hon ble Allahabad High Court in the case of Gularia Chini Mills & Ors. Vs. Union of India - 2013-TIOL-568-HC-ALL-CX., which was upheld by the Hon ble Supreme Court reported in 2015 (322) ELT 769 (SC). He further submits that the show cause proceedings initiated by the department is barred by limitation of time, inasmuch as, taking of Cenvat credit by the appellant .....

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