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2007 (11) TMI 211 - CESTAT, CHENNAI
Availed credit of duty paid on inputs & CG received for setting up of the power plant – power plant leased & received electricity at prescribed rates - There is no physical removal of CG or inputs from factory inasmuch as the power plant remained within the factory premises - Rule 11 CER which stipulates that removal of excisable goods from a factory must be made under an invoice is not applicable because plant remained captive(for mfg.cement)even after lease & impugned land was part of factory