TMI Blog2017 (11) TMI 1949X X X X Extracts X X X X X X X X Extracts X X X X ..... ecifically permits utilization of electricity for manufacture of the final product - Rule 3, 6 (5) and Rule 9 of Cenvat Credit Rules, 2004 - HELD THAT:- The appellant had reflected the percentage of electricity consumed within the factory and that wheeled out to Grid against receipt of monetary consideration. However, since such certificate was produced by the appellant after adjudication of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 [SM] - FINAL ORDER NO. 58055/2017 - Dated:- 14-11-2017 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) For the Appellant : Ms.Surbhi Sinha, Advocate For the Respondent : Mr.K. Poddar, D.R. ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 25.02.2010 passed by the Commissioner (Appeals), Customs Central Excise, Raipur. 2. Brief facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment initiated proceedings under Rule 3, 6 (5) and Rule 9 of Cenvat Credit Rules, 2004 against the appellant for denial of the Cenvat benefit. The matter was adjudicated in confirming the Cenvat demand against the appellant alongwith interest and penalty was imposed on the appellant. On appeal, the ld. Commissioner (Appeals) vide the impugned order has dropped the penalty imposed in the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Cenvat Credit statute specifically permits utilization of electricity for manufacture of the final product. 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. On perusal of the letter dated 29.12.2010 of the appellant, addressed to the Jurisdictional Range Superintendent alongwith the statement and Chartered Accountant s C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied that the quantum of electricity generated were captively used by the appellant for manufacture of the final product, the Cenvat benefit on such quantum of electricity should be made available to the appellant. The original authority should also verify the claim of the appellant that it had reversed the proportionate Cenvat credit and paid interest for delayed reversal of Cenvat credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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