https://www.taxtmi.com/caselaws?id=354526 The High Court upheld CESTAT's decision on all issues raised in the appeal regarding interpretation of Cenvat Credit Rules. The appellant's arguments against recovery of electricity value sold outside the factory and application of retrospective amendment of Rule 6 were dismissed. CESTAT's authority to go beyond statutory provisions was deemed appropriate. The judgment emphasized factual findings and adherence to legal procedures under the Cenvat Credit Rules, concluding that no substantial question of law arose for decision in the appeal. en-us Mon, 08 May 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354526 The High Court upheld CESTAT's decision on all issues raised in the appeal regarding interpretation of Cenvat Credit Rules. The appellant's arguments against recovery of electricity value sold outside the factory and application of retrospective amendment of Rule 6 were dismissed. CESTAT's authority to go beyond statutory provisions was deemed appropriate. The judgment emphasized factual findings and adherence to legal procedures under the Cenvat Credit Rules, concluding that no substantial question of law arose for decision in the appeal. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354526