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    <title>2015 (8) TMI 1461 - CESTAT NEW DELHI</title>
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    <description>Reversal of the full credit attributable to inputs and input services used to generate electricity sold outside the factory was held sufficient compliance under Rule 6(3) of the Central Excise Rules, 2004. The Tribunal noted that the electricity was generated partly for captive use and partly for sale, but once the entire attributable credit had been reversed, no further payment of an amount equal to 8/10% of the value of the electricity was payable. The demand was therefore unsustainable.</description>
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      <description>Reversal of the full credit attributable to inputs and input services used to generate electricity sold outside the factory was held sufficient compliance under Rule 6(3) of the Central Excise Rules, 2004. The Tribunal noted that the electricity was generated partly for captive use and partly for sale, but once the entire attributable credit had been reversed, no further payment of an amount equal to 8/10% of the value of the electricity was payable. The demand was therefore unsustainable.</description>
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