2016 (11) TMI 1590 - HC - Central Excise

CENVAT credit - Tribunal followed the judgment of Sharad SSK v. CCE, Bilaspur 2014 (9) TMI 768 - CESTAT MUMBAI , wherein it was held that if the assessee has reversed the entire amount of inputs/input service used for generation of electricity and sold outside and then in case the assessee is not required to pay an amount equal to 8/10% of the value of electricity. The judgment passed by the CESTAT, Mumbai has not been challenged. We fail to understand how after having accepted the judgment in CESTAT, Mumbai, the authorities can challenge the same in another State when the law is identical - appeal dismissed.

Summary

The High Court of Chhattisgarh dismissed the appeal as no substantial question of law arose. The court upheld the judgment of CESTAT Mumbai regarding the payment of 8/10% of the value of electricity by the assessee. The court found no merit in challenging the judgment in another state with identical laws.