Supreme Court · 2009 INSC 1046 · Decided 17 August 2009
Commissioner of Central Excise v. M/S. Gujarat Narmada Valley Fertilizers CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 1046 · [2009] 13 S.C.R. 286
- Case number
- CIVIL APPEAL No. 1308/2008
- Decided
- 17 August 2009
- Bench
- S.H. KAPADIA, AFTAB ALAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
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) 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 E is used within its factory - Cenvat credit is not available to the extent of
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