Supreme Court of India
Commissioner of Central Excise v. M/s. Gujarat Narmada Valley Fertilizers Co. Ltd.
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What the Court ordered
For the above reasons, we find merit in the Department's civil appeals.
Judgment, page 14
From the headnote
Cenvat Credit Rules, 2002: r.6(1) - LSHS used as "fuel" for producing steam and electricity, which in turn is used in or- in relation to the manufacture of exempted goods - Entitlement to Cenvat credit on such quantity of fuel - Held: Not entitled. r.6(1) - Electricity wheeled out/cleared to the grid and to the township - Entitlement to Cenvat credit - Held: Assessee is entitled to credit on the eligible inputs utilized in the generation of electricity to the extent the produced electricity is used within its factory - Cenvat credit is not available to the extent of the electricity cleared to
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