https://www.taxtmi.com/caselaws?id=335200 The Tribunal dismissed the department's appeal and ruled in favor of the respondents. The decision centered on the irregular availment of Cenvat credit for setting up a captive power plant and selling electricity outside. It was held that the manufacturer was not entitled to full credit on input services due to the electricity being sold externally. The Tribunal emphasized the need for proportionate credit based on electricity used for manufacturing dutiable goods and scrutinized the parties' reliance on case laws, allegations of suppression of facts, and the limitation period for the demand. en-us Tue, 25 Oct 2016 00:00:00 +0530 Wed, 12 Apr 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335200 The Tribunal dismissed the department's appeal and ruled in favor of the respondents. The decision centered on the irregular availment of Cenvat credit for setting up a captive power plant and selling electricity outside. It was held that the manufacturer was not entitled to full credit on input services due to the electricity being sold externally. The Tribunal emphasized the need for proportionate credit based on electricity used for manufacturing dutiable goods and scrutinized the parties' reliance on case laws, allegations of suppression of facts, and the limitation period for the demand. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335200