2011 (2) TMI 990

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..... proportionate credit in respect of furnace oil used for generation of electricity supplied to plastic division & thereafter refund claims were filed in respect of the cenvat credit reversed under protest - refund claim rejected - Held that:- As relying upon the case of M/s. Maruti Suzuki Ltd. Vs. CCE Delhi [2009 (8) TMI 14 - SUPREME COURT] laying down that an assessee is entitled to credit on the .....

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..... nstalled a power plant for generation of electricity. Appellant has used furnace oil and fuel in the power plant and availed cenvat credit of it. A part of the electricity generated has been diverted to the plastic division of the appellant, which is situated in adjoining factory. The appellant reversed the proportionate credit for the period from January 2006 to September 2006 and from October 20 .....

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..... icity cleared outside the factory. As such by referring to the above judgment as also to the Tribunal s majority decision in the case of Arvind Mills Ltd. Vs. CCE Ahmedabad reported in 2007 (220) ELT 981 (Tri. Ahmd.), which decision was upset by the Hon ble Supreme Court vide their order dated 17.08.09, the appellate authority upheld the impugned order of the authorities below. 4. Learned advo .....

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