TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal allowed for power generation eligibility under Cenvat Credit</h1> <h3>Hindustan Zinc Ltd. Versus C.C.E., Jaipur-II</h3> The appeal was allowed as there was no finding that the power used in power generation by the appellant was for a different purpose, making it eligible ... Eligibility for Cenvat Credit - input used in generation of power by the appellant - Held that:- There is no finding in any part of the order to show that the power transmitted by the appellant to its sister concern was used for the purpose other than manufacture. In absence of such finding there cannot be denial of Cenvat Credit. - Decided in favour of assessee The appeal addressed whether input used in power generation by the appellant is eligible for Cenvat Credit. The appellant reversed credit for power sold to AVVNL. The appellant argued that power used by a sister unit for manufacturing should not be denied credit. The revenue opposed this, but since there was no finding that the power was used for a different purpose, the appeal was allowed.
TaxTMI 
TaxTMI 
