CENVAT Credit Allowed for Inputs in Electricity Production u/r 2(d) of CENVAT Credit Rules, 2004.

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....Denial of CENVAT credit - common inputs - electricity energy not being excisable goods nor its is exempted goods in terms of Rule 2(d) of the CENVAT Credit Rules, 2004, the appellant cannot be denied of the CENVAT credit on the common input used - AT....