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TMI Blog2017 (4) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... LHI] where it was observed that input service parts and power transferred to their sister unit is admissible to avail the cenvat credit on input service used in the manufacture of dutiable final product by the appellant as well as by their sister unit. Appeal dismissed - decided against Revenue. - Excise Appeal No. 60055 of 2013 WITH Ex. C.O. No. 50714/2014 - Final Order No. 52857/2017 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dispute is pertaining to the cenvat credit on the power generated transferred and supply to their sister concern. By the impugned order, the relief was given to the appellant. Bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned fully by the appellant himself without proportionate distribution. Such being the factual position, I find that the impugned orders are not sustainable. Further, the reliance placed in the impugned order on the ratio of Hon ble Supreme Court in Maruti SuzukiLtd., vs. CCE, Delhi-III (supra) is not appropriate. In fact the appellate Authority records that the facts are different in both the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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