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2018 (11) TMI 1367 - CESTAT BANGALORECENVAT Credit - TMT Bars/Rods/Angles falling under Chapter 72 and 73 which are used in the power generation Co-Gen plant set up by the appellants in their factory - Held that:- The part of the power generated is utilized by the appellants and part of it is transmitted to KPTCL. This Bench in the case of Nizam Deccan Sugars Ltd. [2008 (2) TMI 162 - CESTAT, BANGALORE] held that capital goods used in Go-Gen power plants for generation of electricity part of which is used by the manufacturers of final product and part of it is sold to power distribution companies are admissible for credit. Credit allowed - appeal allowed - decided in favor of appellant.
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