2012 (7) TMI 845

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..... Held that:- The certificate issued by the Executive Engineer, Dakshin Gujarat Vij Company Limited specifically states that the said Grid is used for receiving the electricity from the GETCO Grid and also injecting power into GETCO Grid. There being no dispute as to the fact that the appellant is using electricity received through such Grid for manufacturing of final products, we find that the appe .....

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..... both sides and perused the record. 4. Learned Chartered Accountant would submit that the appellant has availed the credit on the capital goods i.e. on the Grid which has been installed in the factory premises, which receives electricity from Gujarat State Electricity Board and transmits the excess of electricity generated by them to the Gujarat State Electricity Board. It is his submission that .....

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..... e electricity from the GETCO Grid and also injecting power into GETCO Grid. There being no dispute as to the fact that the appellant is using electricity received through such Grid for manufacturing of final products, we find that the appellant has made out a prima facie case for the waiver of pre-deposit of amounts involved. Application for waiver of pre-deposit of amounts involved is allowed and .....

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