2019 (11) TMI 560

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..... noticed the appellant s grievance that it was sought to be penalized in respect of an assumed wrong doing even though according to it the credit had been reversed at the appropriate stage, in respect of an electricity weld out to AVVNL. The Court is of the opinion that the assessee s cross-objections have to be heard afresh and decided on its merits. The impugned order is therefore set aside to .....

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..... heard finally. 3. The appellant-assessee manufactures Zinc; for manufacturing purposes, it generates electricity for captive consumption. For the relevant period, a show cause notice was issued demanding that the penalty should not be imposed and credit should not be reversed in respect of CENVAT credit claimed for electricity weld out to sister concern and also excess power generated and .....

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..... s etc. and was availing cenvat credit on the common inputs and input services used in the captive power plant and generated power which was used captively as well as transferred to their sister concern and excess power was sold to M/s. Ajmer Vidyut Vitran Nigam Limited (Electricity Board) on which the appellant have already paid the duty by way of reversal of the credit. In the present case, the d .....

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