2017 (3) TMI 1360

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.....R. Per: Dr. D.M. Misra 232-12-2016 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 genera....

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....dit on the inputs/input services used in generation 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....

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....re, proportionate CENVAT Credit involved on the 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&#3....