https://www.taxtmi.com/caselaws?id=373265 The High Court upheld the Tribunal's decision, affirming the entitlement of the assessees to avail Cenvat credit for lease rentals and operations and maintenance of windmills under Rule 2(l) of the Cenvat Credit Rules, 2004. The Court found a sufficient nexus between the electricity generated at the windmills and the manufacturing process, dismissing penalties and interest imposed by the Revenue. The appeals were dismissed, and the decision favored the assessees. en-us Thu, 06 Dec 2018 00:00:00 +0530 Thu, 13 Feb 2020 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373265 The High Court upheld the Tribunal's decision, affirming the entitlement of the assessees to avail Cenvat credit for lease rentals and operations and maintenance of windmills under Rule 2(l) of the Cenvat Credit Rules, 2004. The Court found a sufficient nexus between the electricity generated at the windmills and the manufacturing process, dismissing penalties and interest imposed by the Revenue. The appeals were dismissed, and the decision favored the assessees. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373265