https://www.taxtmi.com/caselaws?id=51353 Modvat credit on a D.G. set installed and used in the factory could not be denied in full merely because part of the electricity generated was supplied to an adjacent unit; the credit had to be restricted proportionately to the electricity diverted outside the factory. Penalty and interest could not be imposed for a period before the relevant penal provisions came into force, so those demands were unsustainable and were set aside. en-us Tue, 08 Jan 2002 00:00:00 +0530 Fri, 24 Sep 2010 12:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51353 Modvat credit on a D.G. set installed and used in the factory could not be denied in full merely because part of the electricity generated was supplied to an adjacent unit; the credit had to be restricted proportionately to the electricity diverted outside the factory. Penalty and interest could not be imposed for a period before the relevant penal provisions came into force, so those demands were unsustainable and were set aside. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51353