TMI Blog2018 (2) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... On merits also, the Hon’ble Chhattisgarh High Court in the case of UNION OF INDIA Versus HEG LTD. [2009 (11) TMI 648 - CHHATTISGARH HIGH COURT] held that an asessee would be entitled to the credit of duty paid on such capital goods. Appeal allowed - decided in favor of appellant. - E/3774/2012-EX[DB] - A/70058/2018-EX[DB] - Dated:- 2-1-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein inidentical circumstances, the Hon ble Chhattisgarh High Court held that the capital goods used in Power Plant when portion of the Electricity so generated was sold and the appellant used another portion for further production of the dutiable final product, it cannot be said that the capital goods were exclusively used for the manufacture of exempted goods i.e. Electricity. Observing so, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has simplicitor observed that the appellant has wrongly availed Cenvat credit for production of Electricity, which is a non-excisable product. He has not given any reasons for invoking period of limitation. 3. As discussed above, the issue stands covered in favour of the assessee by the above referred decisions on merit as also demand is barred by limitation as no ground is raised by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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