https://www.taxtmi.com/caselaws?id=378450 The appeal was allowed as the impugned order directing the matter back to the original adjudicating authority was set aside. The appellant's compliance with Rule 6(3A) of the CENVAT Credit Rules, 2004, by reversing the proportionate credit for excess electricity sold to outside agencies was deemed sufficient. The presiding member held that goods not manufactured by the appellant would not qualify under Rule 6(1) despite the insertion of Explanation (1). The judgment emphasized the appellant's adherence to statutory requirements and interpretation of legal provisions, leading to the appeal being allowed. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378450 The appeal was allowed as the impugned order directing the matter back to the original adjudicating authority was set aside. The appellant's compliance with Rule 6(3A) of the CENVAT Credit Rules, 2004, by reversing the proportionate credit for excess electricity sold to outside agencies was deemed sufficient. The presiding member held that goods not manufactured by the appellant would not qualify under Rule 6(1) despite the insertion of Explanation (1). The judgment emphasized the appellant's adherence to statutory requirements and interpretation of legal provisions, leading to the appeal being allowed. Case-Laws Central Excise Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378450