https://www.taxtmi.com/caselaws?id=270595 The Tribunal's order was found unsustainable because it did not examine the statutory requirement to maintain separate accounts for inputs used in electricity sold to outside buyers versus captive consumption under Rule 6(2) of the Cenvat Credit Rules, 2002. The Court also noted that the Tribunal had not considered the consequence of non-compliance under Section 11A(4)(e) of the Central Excise Act, 1944, including the effect of extended limitation and the presumption arising from such omission. Since the issues of separate quantification and the impact of absent records were left unaddressed, the order was set aside for fresh consideration. en-us Mon, 20 Jul 2015 00:00:00 +0530 Mon, 11 Jan 2016 11:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270595 The Tribunal's order was found unsustainable because it did not examine the statutory requirement to maintain separate accounts for inputs used in electricity sold to outside buyers versus captive consumption under Rule 6(2) of the Cenvat Credit Rules, 2002. The Court also noted that the Tribunal had not considered the consequence of non-compliance under Section 11A(4)(e) of the Central Excise Act, 1944, including the effect of extended limitation and the presumption arising from such omission. Since the issues of separate quantification and the impact of absent records were left unaddressed, the order was set aside for fresh consideration. Case-Laws Central Excise Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270595