https://www.taxtmi.com/caselaws?id=394732 Cenvat credit on inputs and input services used in a power plant could not be denied merely because electricity generated was partly supplied beyond the factory premises. The Court applied the settled position from the assessee's own earlier case, which the Revenue had not challenged, and held that an inevitable by-product arising in manufacture does not attract Rule 6 of the Cenvat Credit Rules simply because it is generated or used incidentally. It recognised that credit on inputs used for dutiable goods is intended to avoid cascading, and the same input cannot be treated as used twice over because a by-product emerges during the process. The proposed questions were not substantial questions of law, and the Revenue's challenge failed. en-us Thu, 27 Feb 2020 00:00:00 +0530 Wed, 22 Apr 2020 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394732 Cenvat credit on inputs and input services used in a power plant could not be denied merely because electricity generated was partly supplied beyond the factory premises. The Court applied the settled position from the assessee's own earlier case, which the Revenue had not challenged, and held that an inevitable by-product arising in manufacture does not attract Rule 6 of the Cenvat Credit Rules simply because it is generated or used incidentally. It recognised that credit on inputs used for dutiable goods is intended to avoid cascading, and the same input cannot be treated as used twice over because a by-product emerges during the process. The proposed questions were not substantial questions of law, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394732