CENVAT of Inputs & Input services for producing electricity captively consumed allowed

Urvashi Porwal Brief of the Case In the case of M/s JSW Steel Coated Products Ltd. Vs. Commissioner of Central Excise, Thane-II, it was held that CENVAT credit of inputs and input services used for production of electricity captively consumed is allowed. Further no reversal of CENVAT credit is required under Rule 6 of CENVAT credit rules,2004. Facts of the Case The appellants, M/s JSW Steel Coated Products Ltd., are manufacturer of excisable goods. The appellants installed a captive power plant in their factory premises and availed credit of capital goods duty. The appellants were producing el...