TMI Blog2019 (11) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... .2019 and revised the monetary limits for filing appeal before this Court to ₹ 1.00 Crore and the said instructions are applicable to pending appeal - It is further averred that office of Commissioner of Central Goods and Service Tax, Rohtak has sent instruction to the effect that duty involved in the appeal being ₹ 66, 30, 293/- is below prescribed threshold limit and as such prayer f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat Credit Rules 2004 for contravening rule 2 and 3 thereof, in a situation when inputs are not used in or in relation to manufacture/production of specified final products within the factory of production? Here electricity generated from inputs on which Cenvat Credit has been availed, had been wheeled out to the grid of State Electricity Board i.e. a place outside the factory of production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the Grid of State Electricity Board. It is case of the appellant that Cenvat Credit to the respondent company is admissible only on the fuel used in generation of power for its manufacturing process and not for the exported electricity. Accordingly, show cause notice was issued. The Adjudicating Authority vide orders dated 27.2.2007, 4.1.2008 and 31.7.2008 confirmed the demand of duty/impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y involved in the appeal being ₹ 66, 30, 293/- is below prescribed threshold limit and as such prayer for withdrawal of the appeal. The application is supported by an affidavit of counsel for the appellant-Revenue. In view of the averments made in the application, the same is allowed and appeal bearing CEA No.69/2019 is dismissed as withdrawn. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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