https://www.taxtmi.com/caselaws?id=367086 The High Court of Rajasthan upheld the Tribunal's decision allowing full CENVAT credit for inputs and input services used in the captive power plant. The Court concluded that electricity generated and used within the factory for manufacturing final products qualifies for CENVAT credit, even if part of the electricity is supplied to sister concerns. The appeal by the department was dismissed, and the issue was resolved in favor of the assessee. en-us Wed, 17 Jan 2018 00:00:00 +0530 Sat, 15 Sep 2018 07:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367086 The High Court of Rajasthan upheld the Tribunal's decision allowing full CENVAT credit for inputs and input services used in the captive power plant. The Court concluded that electricity generated and used within the factory for manufacturing final products qualifies for CENVAT credit, even if part of the electricity is supplied to sister concerns. The appeal by the department was dismissed, and the issue was resolved in favor of the assessee. Case-Laws Central Excise Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367086