https://www.taxtmi.com/caselaws?id=449151 The amended CENVAT credit definition effective from 01.04.2011 was treated as materially broader than the pre-2011 regime considered in Maruti Suzuki. Electricity generated in a captive power plant and wheeled free of cost to sister units within the same group was held to satisfy the requirement of use for captive generation, even though it was not consumed at the exact location of generation. Credit could not be denied merely because the electricity moved through the grid to other group units, and the department's demand based on denial of such credit, including the 6% valuation approach, was unsustainable on the amended rule and facts. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sat, 04 Jul 2026 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449151 The amended CENVAT credit definition effective from 01.04.2011 was treated as materially broader than the pre-2011 regime considered in Maruti Suzuki. Electricity generated in a captive power plant and wheeled free of cost to sister units within the same group was held to satisfy the requirement of use for captive generation, even though it was not consumed at the exact location of generation. Credit could not be denied merely because the electricity moved through the grid to other group units, and the department's demand based on denial of such credit, including the 6% valuation approach, was unsustainable on the amended rule and facts. Case-Laws Central Excise Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449151