https://www.taxtmi.com/caselaws?id=765374 The Punjab and Haryana HC remanded a CENVAT credit dispute to the Tribunal for reconsideration. The case involved electricity generated by a captive power plant that was cleared to HSEB, with the revenue claiming it was not used in manufacturing final products within the factory as required for credit eligibility. The Tribunal failed to decide the core dispute of whether the electricity was actually used in manufacturing within the factory, instead focusing on quantity equivalence. The HC held the Tribunal must properly determine if the electricity met the statutory requirement of being used in or in relation to manufacture of final products within the factory premises. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765374 The Punjab and Haryana HC remanded a CENVAT credit dispute to the Tribunal for reconsideration. The case involved electricity generated by a captive power plant that was cleared to HSEB, with the revenue claiming it was not used in manufacturing final products within the factory as required for credit eligibility. The Tribunal failed to decide the core dispute of whether the electricity was actually used in manufacturing within the factory, instead focusing on quantity equivalence. The HC held the Tribunal must properly determine if the electricity met the statutory requirement of being used in or in relation to manufacture of final products within the factory premises. Case-Laws Central Excise Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765374