2017 (3) TMI 1360

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....6 This appeal is filed against OIA No.Commr.(A)/300/VDR-II/2009, dt.17.02.2010, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. 2. Briefly stated the facts of the case are that the Appellants had availed CENVAT Credit of Rs. 34,78,273/- at their Bharuch plant during the period 01.07.2005 to 31.12.2005 on various input services used in generation of electricity, a portion of which was ....

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....ation of electricity transferred to other units, besides captively consumed in their own unit. It is his contention that since the electricity has been used in their other units for manufacture of dutiable products, therefore, on a broader view, CENVAT Credit availed at their Bharuch plant, cannot be held to be inadmissible. Further, he submits that in any case, penalty under Rule 15(2) read with ....

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....quantum of electricity sold to Gujarat Electricity Board and transferred to their other units, cannot be construed to have been used in or in relation to the manufacture of their finished goods at their Bharuch plant, hence not admissible. 5. Heard both sides. 6. I find that the issue is no more res integra and covered by the decision of Hon'ble Gujarat High Court in the case of Sintex Indus....