https://www.taxtmi.com/caselaws?id=294673 The Tribunal ruled in favor of the appellant, a Central Government PSU engaged in manufacturing Aluminum, in a dispute over cenvat credit on electricity generation for captive consumption. The Tribunal found that the Alumina plant, Aluminum plant, and Captive Power Plant formed an integral captive arrangement, justifying the credit for electricity consumed at the Damanjodi unit. As there was no sale of electricity to the Damanjodi unit, the principles from previous cases did not apply, and the Tribunal allowed the appeals, holding the credit for duty/taxes paid on inputs/input services used in electricity generation for the Koraput Plant was eligible. en-us Fri, 27 Sep 2019 00:00:00 +0530 Tue, 27 Apr 2021 12:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294673 The Tribunal ruled in favor of the appellant, a Central Government PSU engaged in manufacturing Aluminum, in a dispute over cenvat credit on electricity generation for captive consumption. The Tribunal found that the Alumina plant, Aluminum plant, and Captive Power Plant formed an integral captive arrangement, justifying the credit for electricity consumed at the Damanjodi unit. As there was no sale of electricity to the Damanjodi unit, the principles from previous cases did not apply, and the Tribunal allowed the appeals, holding the credit for duty/taxes paid on inputs/input services used in electricity generation for the Koraput Plant was eligible. Case-Laws Central Excise Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294673