https://www.taxtmi.com/caselaws?id=117391 The Tribunal ruled in favor of the appellant, holding that denying Modvat credit on capital goods used for electricity generation due to selling excess electricity outside was unjustified. The Tribunal emphasized that using capital goods for electricity generation, a non-excisable activity, does not warrant denial of Modvat credit. Additionally, the Tribunal found the time bar issue raised by the Revenue to be invalid, as the show cause notice was issued after a significant period without any intent to suppress facts. Consequently, the appeal was allowed on both merit and time bar grounds. en-us Fri, 20 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 13:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117391 The Tribunal ruled in favor of the appellant, holding that denying Modvat credit on capital goods used for electricity generation due to selling excess electricity outside was unjustified. The Tribunal emphasized that using capital goods for electricity generation, a non-excisable activity, does not warrant denial of Modvat credit. Additionally, the Tribunal found the time bar issue raised by the Revenue to be invalid, as the show cause notice was issued after a significant period without any intent to suppress facts. Consequently, the appeal was allowed on both merit and time bar grounds. Case-Laws Central Excise Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117391