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.

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