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2015 (10) TMI 1637

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....ondent. ORDER The entire Cenvat credit of Rs. 9,94,214/- (Rupees nine lakhs ninety four thousand two hundred and fourteen only) availed on the Diesel Generating Sets and Air Compressor by the appellant in the year 2006 has been disallowed and demanded with interest and penalty equal to the amount of credit availed has been imposed. It has been denied on the ground that the appellant has sold a p....

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.... that the appellants have not used DG set exclusively for manufacture of electricity which is in turn used for manufacture of exempted goods, credit could not have been denied. Electricity is in any case exempted but nevertheless the capital goods which are used for producing electricity which is in turn used for manufacture of duty paid goods in any case is eligible as per law. That being the pos....