Substantial question of law absent where Tribunal followed prior ruling on electricity excisability and Cenvat credit, appeal dismissed.

The High Court held that no substantial question of law arose in the Revenue's appeal because the Tribunal had followed an earlier decision on the same issue concerning the excisability of electricity sold to the grid and the admissibility of Cenvat credit on inputs used in its generation. The Revenue did not show that the earlier Tribunal view had been challenged by the department, and no basis was established to depart from that precedent. The appeal was therefore dismissed in favour of the assessee.

---

---

Issues: Whether any substantial question of law arose in the Revenue's appeal where the Tribunal had followed an earlier decision on an identical issue relating to excisability of electricity sold to the grid and admissibility of Cenvat credit on inputs used in its generation.

Analysis: The Tribunal had relied on an earlier decision dealing with the same controversy. The appellant did not show that the earlier Tribunal view had been challenged by the department. In these circumstances, the High Court found no basis to take a different view or to hold that a substantial question of law arose for consideration.

Conclusion: No substantial question of law arose and the appeal was dismissed in favour of the assessee.

---