TMI Blog2018 (10) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/S SANGHI INDUSTRIES LTD. VERSUS CCE., RAJKOT [2014 (2) TMI 278 - CESTAT AHMEDABAD], followed, where it was held that the Cenvat Credit in respect of inputs used the generation of electricity wheeled out to other units is eligible Cenvat Credit - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/50732/2017-DB - A/52893/2018-EX[DB] - Dated:- 13-8-2018 - MR. BIJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airly agreed before the Hon ble High Court of Madras as recorded in para 10 of the judgment in CMA. No. 948/3006 that the first appellate authority was justified to direct reversal of the credit in respect of the electricity generated and sold to another company. It is also fairly stated by the Ld. Counsel today that the appellant shall reverse the Cenvat Credit availed on the furnace oil utilize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion by the apex Court in the case of Maruti Suzuki (supra) there were different decisions on the subject of admissibility of Cenvat Credit prevailed during different times. Therefore, levy of penalty on the appellant may not be called for original authority shall also consider this aspect in remand proceedings. There is also a prayer of appellant to consider time bar aspect. That issue is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2014 (310) ELT 533 (Tri- Ahmd.), wherein the similar issue was there for the decision. In these cases it is held that the Cenvat Credit in respect of inputs used the generation of electricity wheeled out to other units is eligible Cenvat Credit. He further submits that in this case it is not even the sale to other units, but their own unit and that too without any consideration and, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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