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TMI Blog2018 (6) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices were not captively consumed for manufacture of the final product in entirety. Since some portion of generated electricity has been sold by the appellant to the grid on receipt of consideration, Cenvat credit attributable (proportionate) to the electricity wheeled out from the factory will not be available for the Cenvat benefit. Since the quantum of generation of electricity and actual u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se in the manufacture of the final product. The surplus electricity generated is wheeled out to Chhattisgarh Grid on payment of consideration. The appellant avails Cenvat credit of Central Excise duty paid on inputs and capital goods and service tax on the input services. Since Cenvat credit taken on the input, input services and capital goods were not fully utilized in the manufacture of the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services used in or in relation to manufacture of the dutiable final product. Where the manufacturer is engaged in manufacture of both dutiable and exempted final product, Rule 6 of the Cenvat Credit Rules, 2004 provides the obligation/conditions which a manufacturer has to follow. Since Rule 6 ibid deals with manufacture of dutiable final product and exempted final product, it is required to asce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortion of generated electricity has been sold by the appellant to the grid on receipt of consideration, in my opinion, Cenvat credit attributable (proportionate) to the electricity wheeled out from the factory will not be available for the Cenvat benefit. The learned Consultant appearing for the appellant fairly concedes that the generated electricity has not been entirely used within the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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