https://www.taxtmi.com/caselaws?id=209054 The Tribunal upheld the rejection of refund claims and penalties in the case, emphasizing adherence to established legal interpretations and precedents. The decision clarified limitations on cenvat credit for inputs used in electricity generation when electricity is supplied outside the factory premises. The appellant's reliance on previous Tribunal decisions and Supreme Court judgments was rejected due to lack of new evidence or arguments. The case underscores the importance of aligning practices with prevailing legal principles and judicial decisions in tax matters. en-us Thu, 24 Feb 2011 00:00:00 +0530 Wed, 31 Jul 2013 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209054 The Tribunal upheld the rejection of refund claims and penalties in the case, emphasizing adherence to established legal interpretations and precedents. The decision clarified limitations on cenvat credit for inputs used in electricity generation when electricity is supplied outside the factory premises. The appellant's reliance on previous Tribunal decisions and Supreme Court judgments was rejected due to lack of new evidence or arguments. The case underscores the importance of aligning practices with prevailing legal principles and judicial decisions in tax matters. Case-Laws Central Excise Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209054