https://www.taxtmi.com/caselaws?id=417996 The Tribunal found that the appellant's POY and DTY divisions constitute a single entity for availing Cenvat credit, despite separate registrations. The denial of credit on furnace oil used for electricity generation within the factory premises was deemed unjustified. The matter was remanded for fresh consideration in light of a Larger Bench judgment. The Tribunal also noted the need for a re-evaluation based on previous judgments and allowed the appeal for reconsideration within three months, emphasizing the importance of addressing the issues raised during the hearing. en-us Fri, 04 Feb 2022 00:00:00 +0530 Mon, 07 Feb 2022 08:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417996 The Tribunal found that the appellant's POY and DTY divisions constitute a single entity for availing Cenvat credit, despite separate registrations. The denial of credit on furnace oil used for electricity generation within the factory premises was deemed unjustified. The matter was remanded for fresh consideration in light of a Larger Bench judgment. The Tribunal also noted the need for a re-evaluation based on previous judgments and allowed the appeal for reconsideration within three months, emphasizing the importance of addressing the issues raised during the hearing. Case-Laws Central Excise Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417996