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TMI Blog2023 (8) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (6) TMI 502 - CESTAT NEW DELHI] , wherein this Tribunal has observed ' Cenvat Credit on input and input services proportionate to the power transferred to sister concerns through the Central electricity grid, need not be reversed.' Thus, the appellant has correctly taken the Cenvat credit on inputs and input services, which has been used for generation of electricity. The said electricity is supplied free of cost to the appellant s sister unit for manufacturing of final product. Therefore, no demand is sustainable against the appellant as they have correctly taken the Cenvat credit. The impugned order set aside - appeal allowed. - Hon ble Shri Ashok Jindal, Member (Judicial) And Hon ble Shri K. Anpazhakan, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on inputs and input services, therefore, periodical show cause notices were issued to the appellant to deny credit of input and input services which have been used for generation of electricity and the ultimately the electricity was supplied to appellant s another unit which has been used in manufacture of final product. The matters were adjudicated, demand on account on availment of Cenvat credit on inputs and input services which has been used in generation of electricity which has been transferred to their other unit free of cost was confirmed along with interest. Against the said orders, the appellant is before us. 3. Heard the parties, considered the submissions. 4. We find that the issue has been dealt by this Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been used in the manufacture of dutiable final products and also the fact that all units belong to the appellant the denial of credit is not justifiable in the present case. Further, it is a fact that if the appellant were to follow the procedure for input service distribution the credit eligibility on part of the electricity cleared to sister unit could not have been questioned and the credit could have 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, 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 Suzuki L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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