2015 (2) TMI 515

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..... DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein Cenvat Credit on inputs used in generation of electricity in captive power plant of the appellant was denied by the lower authorities on the premise that some of the electricity was sold to M/s. Ajmer Vidyut Vitran Nigam Ltd. and some electricity was cleared to their sister unit. 2. Heard the parties. 3. .....

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..... e the appellant would not have reversed the said credit and the same fact has not been brought in the knowledge of the department. Therefore, appellant is liable to be penalised on that account. 4. In these terms, I impose a penalty of Rs. 4000 on the appellant. 5. In result, the denial of Cenvat Credit on inputs attributable to electricity cleared to M/s. Ajmer Vidyut Vitran Nigam Ltd. and a pe .....

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