Cenvat Credit Allowed for Surplus Electricity Used in Manufacturing Dutiable Goods in another unit

Principal Commissioner Vs Indian Metal and Ferro Alloys Limited (Orissa High Court)

In the case of Principal Commissioner vs. Indian Metal and Ferro Alloys Limited, the Orissa High Court dismissed the revenue’s appeal challenging the Cenvat credit claim on surplus electricity supplied between the respondent’s two units. The case arose from an order by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, which ruled in favor of the respondent. The revenue argued that surplus electricity supplied to another unit free of cost should not entitle t

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