https://www.taxtmi.com/caselaws?id=466014 CENVAT credit on inputs and input services used in a captive power plant remains allowable where the electricity generated is partly consumed captively and partly supplied to other plants. The Rajasthan High Court noted that the parties accepted the issue as covered by its earlier Division Bench ruling in Commissioner of Central Goods S.T., Jaipur v. Shree Cement Ltd., which had held that the credit remains allowed. The present matter was therefore decided on the same terms, applying the earlier precedent to the captive consumption of power generated. en-us Mon, 10 Jul 2023 00:00:00 +0530 Tue, 20 Jan 2026 21:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466014 CENVAT credit on inputs and input services used in a captive power plant remains allowable where the electricity generated is partly consumed captively and partly supplied to other plants. The Rajasthan High Court noted that the parties accepted the issue as covered by its earlier Division Bench ruling in Commissioner of Central Goods S.T., Jaipur v. Shree Cement Ltd., which had held that the credit remains allowed. The present matter was therefore decided on the same terms, applying the earlier precedent to the captive consumption of power generated. Case-Laws Central Excise Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466014