2016 (8) TMI 624

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....ltant for the Respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (A) Revenue has filed the present appeal. 2. After hearing both the sides we find that the dispute in the present appeal relates to 8% / 10% reversal of Cenvat Credit on the value of electricity in terms of the provision of Rule 6(3)(b). As the assessee had reversed Cenvat Credit on duty inv....

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....he credits attributable to such electricity cleared outside even before the issue of notice. The issue relating to proportionate reversal of credit in such situation has been a subject matter of many decisions by the Tribunal and the Courts. The Tribunal in the case of Standards Intl. Precision Engineers P. Ltd. vs. CCE, Bangalore II (supra) held that when the credit attributable to inputs or inpu....