https://www.taxtmi.com/caselaws?id=446685 CESTAT Chandigarh remanded a case involving CENVAT credit reversal on electricity generation to Commissioner (Appeals) for fresh consideration. The appellant had reversed entire credit of Rs. 14,20,586 on input services (manpower supply and insurance) used for electricity generation, but contended only proportionate credit reversal was required. The tribunal found that authorities failed to consider appellant's main defense regarding non-applicability of Rule 6 of CCR 2004 and ignored proportionate credit calculations submitted by appellant. The case was remanded for proper examination of all grounds raised by the appellant regarding the period April 2006 to February 2009. en-us Wed, 06 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446685 CESTAT Chandigarh remanded a case involving CENVAT credit reversal on electricity generation to Commissioner (Appeals) for fresh consideration. The appellant had reversed entire credit of Rs. 14,20,586 on input services (manpower supply and insurance) used for electricity generation, but contended only proportionate credit reversal was required. The tribunal found that authorities failed to consider appellant's main defense regarding non-applicability of Rule 6 of CCR 2004 and ignored proportionate credit calculations submitted by appellant. The case was remanded for proper examination of all grounds raised by the appellant regarding the period April 2006 to February 2009. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446685