https://www.taxtmi.com/caselaws?id=212618 A governing notification allowing sale of surplus power to the Domestic Tariff Area on payment of an amount equal to the duty leviable on consumables and raw materials used in generation of power was treated as creating a duty-equivalent payment for Cenvat credit purposes. The court relied on the notification's wording and the Supreme Court principle that an amount expressed as equal to duty leviable is treated as duty for the relevant legal consequence. On that basis, the assessee's entitlement to Cenvat credit was upheld and the revenue's challenge failed. en-us Fri, 29 Jul 2011 00:00:00 +0530 Wed, 18 Apr 2012 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212618 A governing notification allowing sale of surplus power to the Domestic Tariff Area on payment of an amount equal to the duty leviable on consumables and raw materials used in generation of power was treated as creating a duty-equivalent payment for Cenvat credit purposes. The court relied on the notification's wording and the Supreme Court principle that an amount expressed as equal to duty leviable is treated as duty for the relevant legal consequence. On that basis, the assessee's entitlement to Cenvat credit was upheld and the revenue's challenge failed. Case-Laws Central Excise Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212618