2014 (11) TMI 1038 - AT - Central Excise

Eligibility for Cenvat Credit - input used in generation of power by the appellant - Held that - There is no finding in any part of the order to show that the power transmitted by the appellant to its sister concern was used for the purpose other than manufacture. In absence of such finding there cannot be denial of Cenvat Credit. - Decided in favour of assessee

Summary

The appeal addressed whether input used in power generation by the appellant is eligible for Cenvat Credit. The appellant reversed credit for power sold to AVVNL. The appellant argued that power used by a sister unit for manufacturing should not be denied credit. The revenue opposed this, but since there was no finding that the power was used for a different purpose, the appeal was allowed.