9911796707
TMI Blog2019 (11) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... tary limits for filing appeal before this Court to ₹ 1.00 Crore and the said instructions are applicable to pending appeal. It is further averred that office of Commissioner of Central Goods and Service Tax, Rohtak has sent instruction to the effect that personal penalty involved in the appeal being ₹ 5 lacs is below prescribed threshold limit and as such prayer for withdrawal of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... questions of law have been raised in the instant appeal:- 1. Whether the electricity so generated and cleared/sold to the grid outside the factory can be treated as captively used for the manufacture of final products and the Cenvat Credit availed on inputs used in the power so generated is admissible under the provisions of Rule 57A, 57B of Central Excise Rules, 1944, 57AB, 57AA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials and capital goods. It has installed a captive power plant for generation of electricity wherein fuel namely, R.O., R.F.O., H.P.S., and L.D.O., is used after availing Modvat/Cenvat Credit on the same. Some part of the electricity so generated was being cleared to HSEB, now DHBVNL. Revenue raised demand denying credit on the ground that the electricity generated was cleared to HSEB without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is further averred that office of Commissioner of Central Goods and Service Tax, Rohtak has sent instruction to the effect that personal penalty involved in the appeal being ₹ 5 lacs is below prescribed threshold limit and as such prayer for withdrawal of the appeal. The application is supported by an affidavit of counsel for the appellant-Revenue. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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