2006 (2) TMI 325

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..... Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing this appeal, the appellants are required to pre-deposit Rs. 61,38,256/-. The appellant had obtained excess electricity produced by the 100% EOU unit managed by their own company. The electricity procured by them had discharged the duty amount of Rs. 61,38,256/-. They ....

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....missioner has also confused himself in the impugned order and has proceeded to analyze the facts on the precise that the assessee has proceeded to avail the Cenvat credit on the inputs used in the generation of electricity. While the fact of the case is that they have availed Cenvat credit on the duty paid inputs on the excess power received by them. He also refers to the Board's Circular No. 22/2....

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....ssessee had paid duty amount of Rs. 61,38,256/- on the excess power received by them from their EOU unit in terms of the above cited Board's Circular. An EOU unit can sell excess power generated by them to DTA unit on payment of duty. Therefore, the finding given by the Commissioner that the assessee has proceeded to avail Cenvat credit on the inputs used in the generation of electricity is not a ....