2011 (4) TMI 262

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....l Representative (Jt.CDR) for the Revenue   Per Shri Justice R.M.S. Khandeparkar:   Heard the Advocate for the appellant and the Jt.CDR for the respondent. These appeals arise from a common order dated 30.7.2010 passed by the Commissioner , Jaipur II whereby while disallowing the credit sought to be availed on the inputs utilised in the generation of electricity to the extent it wa....

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....y so disposed of was not used in the manufacture of their final product within the factory of production of the appellants and to that extent, the availment of credit in relation to the duty paid on the inputs used in generation of electricity sold was wrongful and unauthorised.   3. The Commissioner relying upon the decision of the Apex Court in the matter of Maruti Suzuki Ltd. vs. C.C.E.....