https://www.taxtmi.com/caselaws?id=77053 Cenvat credit was not available for electricity generated and captively consumed to the extent it was used in the refinery's residential colony, because that consumption fell outside eligible captive use; the credit denial was sustained to that extent. Penalty under central excise law was not leviable in the absence of fraud or intent to evade duty, and the penalty was set aside. The appeal was therefore partly allowed in favour of the assessee. en-us Thu, 08 Apr 2010 00:00:00 +0530 Thu, 12 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77053 Cenvat credit was not available for electricity generated and captively consumed to the extent it was used in the refinery's residential colony, because that consumption fell outside eligible captive use; the credit denial was sustained to that extent. Penalty under central excise law was not leviable in the absence of fraud or intent to evade duty, and the penalty was set aside. The appeal was therefore partly allowed in favour of the assessee. Case-Laws Central Excise Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77053