https://www.taxtmi.com/caselaws?id=303912 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the assessee, ruling that Rule 6 of the Cenvat Credit Rules was not applicable to electricity generated for captive use within the factory. The judgment emphasized the admissibility of CENVAT credit for capital goods, inputs, and input services used in electricity generation, following precedent decisions and rejecting the Revenue's appeal. en-us Thu, 27 Jun 2019 00:00:00 +0530 Wed, 24 Aug 2022 22:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303912 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the assessee, ruling that Rule 6 of the Cenvat Credit Rules was not applicable to electricity generated for captive use within the factory. The judgment emphasized the admissibility of CENVAT credit for capital goods, inputs, and input services used in electricity generation, following precedent decisions and rejecting the Revenue's appeal. Case-Laws Central Excise Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303912