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    <title>2019 (3) TMI 30 - CESTAT BANGALORE</title>
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    <description>The appeal against the rejection of the appeal and upholding of the Order-in-Original by Commissioner (A) regarding the eligibility of CENVAT credit for input and input services related to electricity sold to outside agencies without duty payment was successful. The Judicial Member found in favor of the appellant, ruling that the demand for 6% of the value of electricity sold to external companies was not legally sustainable. As a result, the demand was set aside, and the appellant&#039;s appeal was allowed, with the impugned order being reversed in favor of the appellant.</description>
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      <title>2019 (3) TMI 30 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=376009</link>
      <description>The appeal against the rejection of the appeal and upholding of the Order-in-Original by Commissioner (A) regarding the eligibility of CENVAT credit for input and input services related to electricity sold to outside agencies without duty payment was successful. The Judicial Member found in favor of the appellant, ruling that the demand for 6% of the value of electricity sold to external companies was not legally sustainable. As a result, the demand was set aside, and the appellant&#039;s appeal was allowed, with the impugned order being reversed in favor of the appellant.</description>
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