https://www.taxtmi.com/caselaws?id=345568 The Tribunal held that the appellants could claim credit for input services related to captively consumed electricity but not for electricity sold outside the factory. The penalty was set aside due to a subsequent amendment clarifying the treatment of exempted goods. The appeal was partly allowed, with a remand to the adjudicating authority for further evaluation. en-us Wed, 05 Jul 2017 00:00:00 +0530 Wed, 05 Jul 2023 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345568 The Tribunal held that the appellants could claim credit for input services related to captively consumed electricity but not for electricity sold outside the factory. The penalty was set aside due to a subsequent amendment clarifying the treatment of exempted goods. The appeal was partly allowed, with a remand to the adjudicating authority for further evaluation. Case-Laws Central Excise Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345568