CENVAT Credit Allowed for Windmill Maintenance: No Rule 6(1) Violation as Electricity Was Not Sold.

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....CENVAT Credit - input services used for the Repair and Maintenance Service, etc of wind mills located far away from the factory - appellant have never sold any electricity generated from the wind mill to anybody and , therefore, they are not hit by the mischief Rule 6(1) of CENVAT Credit Rules, 2004 - credit allowed - AT....