9911796707
TMI Blog2016 (6) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been passed on to the unit which is actually using the electricity or retained fully by the appellant himself without proportionate distribution. Such being the factual position, find that the impugned orders are not sustainable. Further, the reliance placed on Maruti Suzuki Ltd. vs. CCE, Delhi - III (2009 (8) TMI 14 - SUPREME COURT) is not appropriate. The input service credits attributable to the electricity sold to utility companies are not available to the appellants as held by the Hon’ble Supreme Court. This, the appellants are not contesting and have already reversed the amount towards such input service credits. - Decided in favour of assessee. - Excise Appeal No. 60581-60584 of 2013 and 51724 of 2015 (SM) - Final Order No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proportionately to the sale of electricity to utility companies, the appellants were not contesting their liability to reverse the proportionate input services credit. They have already reversed an amount of ₹ 2,17,029/- attributable to these credits. These reversals were made periodically at regular intervals. However, regarding the eligibility of input service credit attributable to electricity generated and cleared to two other units of the appellant he submitted that the other units were also engaged in the manufacture of dutiable final products and as such the credits available to generate electricity which in turn used for dutiable final products in all their plants cannot be denied. He submitted that the lower Authorities err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ister units of the appellant is not used in the dutiable final product of the appellant unit. As such, he submitted that the denial of benefit of credit is proper. 4. Heard both the sides and examined the appeal records. The short point for decision is whether or not the appellant is eligible to avail the credit on input services used in the generation of electricity which is partly cleared to their sister units who are also engaged in the manufacture of dutiable final products. The admitted fact is that the Cenvat credit on input services used in the generation of power is eligible to the appellant as long as the electricity is used in the manufacture of dutiable final product. The only dispute is relating to the usage of electricity ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
