https://www.taxtmi.com/caselaws?id=457145 Cenvat credit on inputs and input services used in a captive power plant was held admissible where the electricity was transferred free of cost to another unit of the same assessee for manufacture of dutiable final products. The Tribunal treated the intra-assessee transfer as insufficient to require reversal, noting that the power was not sold to outsiders and that the issue had already been decided in the assessee's favour on identical facts, with that view affirmed by the Rajasthan High Court. The demand for reversal was therefore unsustainable. en-us Fri, 04 Aug 2023 00:00:00 +0530 Sat, 07 Sep 2024 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457145 Cenvat credit on inputs and input services used in a captive power plant was held admissible where the electricity was transferred free of cost to another unit of the same assessee for manufacture of dutiable final products. The Tribunal treated the intra-assessee transfer as insufficient to require reversal, noting that the power was not sold to outsiders and that the issue had already been decided in the assessee's favour on identical facts, with that view affirmed by the Rajasthan High Court. The demand for reversal was therefore unsustainable. Case-Laws Central Excise Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457145