CENVAT Credit Approved for Fuel in Electricity Generation Sent to Power Grid, Compliance with Rule 4(5)(a) Confirmed.

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....CENVAT Credit - fuel used in the generation of electricity - Electricity sent for synchronization to power grid, would be treated as job worker. There is no dispute that the electricity was returned back to the Appellant s factory, and there is a substantial compliance with the provisions of Rule 4(5)(a) of the Rules - Credit allowed - AT....