https://www.taxtmi.com/caselaws?id=341123 The Tribunal held that the appellant could not claim Cenvat credit on electricity wheeled out from the factory as it did not qualify as exempted goods under Rule 6 of the Cenvat Credit Rules, 2004. The matter was remanded for quantifying the electricity wheeled out for appropriate credit reversal. The restrictions under Rule 6 did not apply to the electricity wheeled out from the factory, and proper documentation on captive use was required for availing Cenvat credit. The appeal was remanded for quantification of electricity wheeled out and reversal of proportionate Cenvat credit not used for manufacturing. en-us Tue, 27 Sep 2016 00:00:00 +0530 Mon, 03 Apr 2017 07:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341123 The Tribunal held that the appellant could not claim Cenvat credit on electricity wheeled out from the factory as it did not qualify as exempted goods under Rule 6 of the Cenvat Credit Rules, 2004. The matter was remanded for quantifying the electricity wheeled out for appropriate credit reversal. The restrictions under Rule 6 did not apply to the electricity wheeled out from the factory, and proper documentation on captive use was required for availing Cenvat credit. The appeal was remanded for quantification of electricity wheeled out and reversal of proportionate Cenvat credit not used for manufacturing. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341123