https://www.taxtmi.com/caselaws?id=448047 CESTAT Bangalore allowed the appeal regarding CENVAT credit reversal for a power plant operator who used electricity internally and wheeled excess to other entities. The dispute concerned calculation under Rule 6(3A) of CCR 2004 for common inputs/services used in both dutiable and exempted goods. The tribunal held that the formula P in Rule 6(3A) refers only to common input services, not total credit including services exclusively for dutiable goods. This interpretation was supported by 2016 amendments and precedent from E-Connect Solutions case. The original order was set aside. en-us Thu, 04 Jan 2024 00:00:00 +0530 Tue, 09 Jun 2026 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448047 CESTAT Bangalore allowed the appeal regarding CENVAT credit reversal for a power plant operator who used electricity internally and wheeled excess to other entities. The dispute concerned calculation under Rule 6(3A) of CCR 2004 for common inputs/services used in both dutiable and exempted goods. The tribunal held that the formula P in Rule 6(3A) refers only to common input services, not total credit including services exclusively for dutiable goods. This interpretation was supported by 2016 amendments and precedent from E-Connect Solutions case. The original order was set aside. Case-Laws Central Excise Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448047