https://www.taxtmi.com/caselaws?id=155150 Where separate records were not maintained for inputs used in captive electricity and electricity sold outside, credit for the portion attributable to external sale could not be established, so the prescribed 8% amount on electricity sold to outsiders was upheld. However, as the issue was contentious for the relevant period and there was no material of deliberate suppression or intent to evade duty, the extended limitation and penalty were not justified. The demand was therefore confined to the normal period, with penalty set aside, and the matter remanded only for recomputation of the demand for that period. en-us Tue, 03 Nov 2009 00:00:00 +0530 Tue, 06 Jun 2017 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155150 Where separate records were not maintained for inputs used in captive electricity and electricity sold outside, credit for the portion attributable to external sale could not be established, so the prescribed 8% amount on electricity sold to outsiders was upheld. However, as the issue was contentious for the relevant period and there was no material of deliberate suppression or intent to evade duty, the extended limitation and penalty were not justified. The demand was therefore confined to the normal period, with penalty set aside, and the matter remanded only for recomputation of the demand for that period. Case-Laws Central Excise Tue, 03 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155150