M/s Bhusan Power Steel Ltd. Versus Commissioner of Central Excise Customs, BBSR II - Central Excise - CESTAT KOLKATA - Tri - Penalty under Rule 15 (1) of cenvat credit rules 2004 Retrospective amendment in Rule 6 of cenvat credit rules 2004 for proportionate reversal of credit part of generated electricity utilizing the inputs on which cenvat credit availed, were sold outsiders, therefore, the Appellants are not eligible to cenvat credit - Held that - In view of the specific Explanation ................................... Central Excise - Case Laws
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