2007 (2) TMI 140

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....ission of this appeal. "Whether or not revenue Department can recover proportionate Modvat/Cenvat Credit on duty paid Naptha which is used in starting of the Turbines in full speed (FSNL), when (portion of electricity so generated from the turbine by the assessee at Dahej was diverted to another unit at Ranoli and proportionate Modvat Credit Corresponding to the Naptha used in generation of elect....

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....e sister unit will not lead to a conclusion that the FSNL quantity in its entity was not required for the Dahej unit. It is the technology reality that electricity generated cannot be stored. If that is so, any quantity of electricity generated in excess of the requirements of the Dahej unit, after the turbine has started functioning by utilizing the FSNL, quantity of Naphtha, would have to be was....