https://www.taxtmi.com/caselaws?id=30538 The Appellate Tribunal CESTAT, Ahmedabad upheld the duty demand on Cenvat credit for Naphtha and furnace oil used in electricity production supplied to sister units outside the factory premises. The penalty was waived due to a genuine dispute, emphasizing duty payment for inputs used in non-manufacturing activities. The Tribunal considered previous decisions and concluded that the electricity's end goal was production, supporting disallowance of credit for non-manufacturing activities. en-us Mon, 18 Feb 2008 00:00:00 +0530 Tue, 02 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30538 The Appellate Tribunal CESTAT, Ahmedabad upheld the duty demand on Cenvat credit for Naphtha and furnace oil used in electricity production supplied to sister units outside the factory premises. The penalty was waived due to a genuine dispute, emphasizing duty payment for inputs used in non-manufacturing activities. The Tribunal considered previous decisions and concluded that the electricity's end goal was production, supporting disallowance of credit for non-manufacturing activities. Case-Laws Central Excise Mon, 18 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30538