https://www.taxtmi.com/caselaws?id=117277 Duty paid on excess electricity supplied by a 100% EOU to a DTA unit supported a prima facie claim to Cenvat credit, because the record showed the payment related to electricity received rather than inputs used in power generation. In view of the applicable Board circular permitting sale of excess power by an EOU on payment of duty, the appellants established a sufficient case for interim relief. Unconditional waiver of pre-deposit was therefore granted and recovery was stayed pending disposal of the appeal. en-us Tue, 14 Feb 2006 00:00:00 +0530 Thu, 21 Jun 2012 15:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117277 Duty paid on excess electricity supplied by a 100% EOU to a DTA unit supported a prima facie claim to Cenvat credit, because the record showed the payment related to electricity received rather than inputs used in power generation. In view of the applicable Board circular permitting sale of excess power by an EOU on payment of duty, the appellants established a sufficient case for interim relief. Unconditional waiver of pre-deposit was therefore granted and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 14 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117277