https://www.taxtmi.com/caselaws?id=388184 The appellant, engaged in manufacturing various products including electricity, sold surplus electricity to outside agencies. The dispute centered on the eligibility of CENVAT credit on input and input services related to the electricity sold. The Tribunal ruled in favor of the appellant, setting aside the department's demand for an amount equal to 6% of the electricity's value. The Tribunal emphasized that Rule 6 of the CENVAT Credit Rules, 2004, should only apply when there is evidence of common credit usage, which was lacking in this case. The Tribunal also considered established judicial precedents and concluded that the demand was not legally sustainable, allowing the appeal and providing consequential relief. en-us Fri, 08 Nov 2019 00:00:00 +0530 Mon, 11 Nov 2019 09:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388184 The appellant, engaged in manufacturing various products including electricity, sold surplus electricity to outside agencies. The dispute centered on the eligibility of CENVAT credit on input and input services related to the electricity sold. The Tribunal ruled in favor of the appellant, setting aside the department's demand for an amount equal to 6% of the electricity's value. The Tribunal emphasized that Rule 6 of the CENVAT Credit Rules, 2004, should only apply when there is evidence of common credit usage, which was lacking in this case. The Tribunal also considered established judicial precedents and concluded that the demand was not legally sustainable, allowing the appeal and providing consequential relief. Case-Laws Central Excise Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388184