https://www.taxtmi.com/caselaws?id=751828 CESTAT Mumbai ruled in favor of the appellant regarding CENVAT credit reversal under Rule 6(3A) of CENVAT Credit Rules, 2004. The appellant supplied electricity generated from inputs and input services to its sister unit free of cost without any commercial sale to MSEDCL during the disputed period. The Tribunal held that no credit reversal was required as the electricity was transferred free to sister concern and inputs/input services were ultimately used in manufacturing dutiable final products. The decision was supported by precedents including Rajasthan HC ruling in Shree Cement Limited case. The impugned order was set aside and appeal allowed. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751828 CESTAT Mumbai ruled in favor of the appellant regarding CENVAT credit reversal under Rule 6(3A) of CENVAT Credit Rules, 2004. The appellant supplied electricity generated from inputs and input services to its sister unit free of cost without any commercial sale to MSEDCL during the disputed period. The Tribunal held that no credit reversal was required as the electricity was transferred free to sister concern and inputs/input services were ultimately used in manufacturing dutiable final products. The decision was supported by precedents including Rajasthan HC ruling in Shree Cement Limited case. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751828