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    <title>CENVAT Credit Allowed for Inputs in Electricity Generation On-Site; Not Applicable for Wheeled-Out Surplus Electricity.</title>
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    <description>CENVAT credit - electricity produced in the factory premises and consumed for production of excisable goods, assessee is entitled to avail Cenvat credit on inputs used for generation of electricity or steam and not if surplus electricity is wheeled out - AT</description>
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      <description>CENVAT credit - electricity produced in the factory premises and consumed for production of excisable goods, assessee is entitled to avail Cenvat credit on inputs used for generation of electricity or steam and not if surplus electricity is wheeled out - AT</description>
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