https://www.taxtmi.com/caselaws?id=2615 The case addressed the issue of whether the revenue department could recover proportionate Modvat/Cenvat credit on duty paid Naptha used in starting turbines when part of the electricity generated is diverted to another unit. The Tribunal concluded that the use of Naptha for starting turbines was essential for generating electricity within the Dahej unit, and the transfer of excess electricity to another unit did not justify disallowing the credit. The appeal challenging the Tribunal's decision was dismissed at the admission stage, affirming the Tribunal's reasoning on the recovery of Modvat/Cenvat credit on duty paid Naptha. en-us Thu, 01 Feb 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2615 The case addressed the issue of whether the revenue department could recover proportionate Modvat/Cenvat credit on duty paid Naptha used in starting turbines when part of the electricity generated is diverted to another unit. The Tribunal concluded that the use of Naptha for starting turbines was essential for generating electricity within the Dahej unit, and the transfer of excess electricity to another unit did not justify disallowing the credit. The appeal challenging the Tribunal's decision was dismissed at the admission stage, affirming the Tribunal's reasoning on the recovery of Modvat/Cenvat credit on duty paid Naptha. Case-Laws Central Excise Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2615