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2019 (11) TMI 428 - CESTAT AHMEDABADCENVAT Credit - Furnace Oil and lubricating oils used in generation of electricity by the captive power plant and DG sets located at the clinker unit of the appellants - electricity is supplied to the grinding unit, captive jetty, water desalination (DMW) plant, administrative building and residential colony of the appellants - HELD THAT:- The issue in hand has been considered in the case of SANGHI INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., RAJKOT [2006 (4) TMI 422 - CESTAT, NEW DELHI] and the Cenvat credit was allowed in respect of inputs used in the captive power plant and desalination water to the extent it is used in the factory of the appellant, jetty and administrative building, however, the credit attributed to residential colony of the appellant is not admissible. Appeal allowed in part - decided partly in favor of assessee.
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