2013 (3) TMI 770

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....xcise, Customs & Service Tax, Allahabad] - -<br>Central Excise<br>-<br>Shri D.N. Panda, Shri Manmohan Singh, FINAL ORDER NO. 55752 DATED:05/03/2013 Per D.N. Panda 1. Learned Counsel says that input/ input service used for generation of power when attributed towards claim of Cenvat credit, Revenue denied the same on the ground that part of power generated was sold outside. Applying 5% formula to....

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....ax involved in the input service claimed as Cenvat credit; 3) Quantum of input used in generation of power sold outside; 4) Quantum of input service used in generation of power sold outside without being used in manufacture; 5) Quantum of Cenvat credit involved in the input utilised for generation of power sold outside; 6) Quantum of Cenvat credit involved in input service used in generati....