Cenvat available on naphtha used for generation of electricity which is consumed within factory

Haldia Petrochemicals Limited Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) CESTAT Kolkata held that naphtha used for generation of electricity which is consumed within the factory of production is eligible for Cenvat Credit. Facts- M/s. Haldia Petrochemicals Limited (the Appellant) are engaged in the manufacture of petrochemical products. A Show Cause Notice dated 08.04.2011 was issued to the Appellant proposing reversal of Cenvat credit of Rs.9,35,24,895.78, on account of naphtha used for generation of electricity which was used for production purposes in the power plant, by ...