https://www.taxtmi.com/caselaws?id=250037 The Tribunal allowed the appeal, ruling in favor of the appellant on all issues. It held that the appellant correctly availed CENVAT Credit for inputs used in generating electricity and steam supplied to its sister concern and corporate office. The Tribunal confirmed that the corporate office is within the registered premises and that the extended period for demand is not applicable due to conflicting judicial interpretations. The decision emphasized that procedural errors should not hinder legitimate CENVAT Credit benefits and clarified that supplies to a 100% EOU do not qualify as exempted goods. en-us Wed, 23 Jul 2014 00:00:00 +0530 Fri, 16 Jan 2015 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250037 The Tribunal allowed the appeal, ruling in favor of the appellant on all issues. It held that the appellant correctly availed CENVAT Credit for inputs used in generating electricity and steam supplied to its sister concern and corporate office. The Tribunal confirmed that the corporate office is within the registered premises and that the extended period for demand is not applicable due to conflicting judicial interpretations. The decision emphasized that procedural errors should not hinder legitimate CENVAT Credit benefits and clarified that supplies to a 100% EOU do not qualify as exempted goods. Case-Laws Central Excise Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250037