Appeal allowed for power generation eligibility under Cenvat Credit

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 for Cenvat Credit.

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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.

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