https://www.taxtmi.com/caselaws?id=216182 Naphtha used to generate electricity for allied factory facilities did not qualify for exemption under Notification No. 67/95-CE because the conditions for captive-consumption exemption were not met, so the demand to that extent was sustained. For the remaining demand, reversal of credit on common inputs, together with the required declaration and supporting certificate, was treated as sufficient compliance with Rule 6 of the CENVAT Credit Rules for electricity used in the manufacture of exempted goods. Pre-deposit was directed only for the stated balance, with waiver and stay for the remainder during the appeal. en-us Tue, 19 Jun 2012 00:00:00 +0530 Wed, 22 Aug 2012 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216182 Naphtha used to generate electricity for allied factory facilities did not qualify for exemption under Notification No. 67/95-CE because the conditions for captive-consumption exemption were not met, so the demand to that extent was sustained. For the remaining demand, reversal of credit on common inputs, together with the required declaration and supporting certificate, was treated as sufficient compliance with Rule 6 of the CENVAT Credit Rules for electricity used in the manufacture of exempted goods. Pre-deposit was directed only for the stated balance, with waiver and stay for the remainder during the appeal. Case-Laws Central Excise Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216182