https://www.taxtmi.com/caselaws?id=34182 The Tribunal allowed the appeals, ruling in favor of the appellants engaged in manufacturing steel products. It was found that the appellants used inputs for electricity generation and had a valid Wheeling Agreement with the State Electricity Board, ensuring the same quantity of electricity cleared was received back for manufacturing excisable goods. The Tribunal concluded that the denial of credit based on the electricity being cleared outside the factory was unjustified, as the agreement facilitated maintaining a uniform frequency of electricity necessary for manufacturing processes. en-us Thu, 21 Aug 2008 00:00:00 +0530 Wed, 22 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34182 The Tribunal allowed the appeals, ruling in favor of the appellants engaged in manufacturing steel products. It was found that the appellants used inputs for electricity generation and had a valid Wheeling Agreement with the State Electricity Board, ensuring the same quantity of electricity cleared was received back for manufacturing excisable goods. The Tribunal concluded that the denial of credit based on the electricity being cleared outside the factory was unjustified, as the agreement facilitated maintaining a uniform frequency of electricity necessary for manufacturing processes. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34182