2016 (12) TMI 778

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.... Respondent: Shri L. Patra, A.R. ORDER Per: Dr. D.M. Misra Heard both sides and perused the records. 2. These appeals are filed against the respective OIAs passed by Commissioner (Appeals), Cental Excise & Service Tax, Vadodara. 3. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of Carbon Black. They had availed CENVAT Credit - during the period 200....

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....its that the electricity generated using the capital goods installed in the factory is not exclusively sold, but major portion of it was captively consumed in the manufacture of finished goods, hence, Rule 6(4) of CENVAT Credit Rules 2004 is not attracted. In support, he has referred to the judgment of Hon'ble Gujarat High Court in the case of CCE Vs United Phosphorous Ltd - 2015 (315) ELT 360....

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....issioner 2006 (196) ELT 35 (Tri.) and the decision of Hon'ble Supreme Court in the case of Solaris Chemtech Ltd 2007 (214) ELT 481 (SC), held that since the electricity generated by the Appellant was not totally sold outside but partly consumed captively, therefore, the CENVAT Credit availed on the capital goods cannot be denied. Following the aforesaid decision, I have no hesitation to hold t....