https://www.taxtmi.com/caselaws?id=217969 The Tribunal allowed the appeals, setting aside the impugned orders, except for the issue of exemption for electricity used in allied activities. This specific matter was referred to a third member due to a difference of opinion between the judges. The Member (Judicial) held that the exemption is available for electricity used in allied activities, while the Member (Technical) held that it is not, based on the interpretation of Rule 2(k) of CENVAT Credit Rules, 2004. en-us Tue, 15 Nov 2011 00:00:00 +0530 Thu, 04 Oct 2012 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217969 The Tribunal allowed the appeals, setting aside the impugned orders, except for the issue of exemption for electricity used in allied activities. This specific matter was referred to a third member due to a difference of opinion between the judges. The Member (Judicial) held that the exemption is available for electricity used in allied activities, while the Member (Technical) held that it is not, based on the interpretation of Rule 2(k) of CENVAT Credit Rules, 2004. Case-Laws Central Excise Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217969