https://www.taxtmi.com/caselaws?id=765374 Credit on fuel used to generate electricity was disputed on the ground that the electricity was allegedly cleared to the electricity board rather than consumed within the factory for manufacture. The Tribunal proceeded on the basis of a wheeling arrangement and treated the demand as unsustainable, but the High Court held that the core controversy had not been decided because the department's case on sale or clearance of the generated electricity was not examined. The matter was therefore remanded to the Tribunal for a decision on that substantive issue. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765374 Credit on fuel used to generate electricity was disputed on the ground that the electricity was allegedly cleared to the electricity board rather than consumed within the factory for manufacture. The Tribunal proceeded on the basis of a wheeling arrangement and treated the demand as unsustainable, but the High Court held that the core controversy had not been decided because the department's case on sale or clearance of the generated electricity was not examined. The matter was therefore remanded to the Tribunal for a decision on that substantive issue. Case-Laws Central Excise Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765374