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2012 (7) TMI 981 - CESTAT NEW DELHICENVAT credit - GTA services - case of appellant is that Coal so brought was used for generation of power and such power captivity consumed as well as part of the power so generated was transmitted to some of the own units of the appellant for use in manufacture, credit is not deniable - Revenue on the other hand says that when power was not fully utilised by the appellant in its factory, transmission thereof to other unit shall not grant any benefit of cenvat credit to the appellant - Held that: - When admitted fact is that coal came to power plant site for use in generation of power and it came through the carrier suffering service tax, there is nothing to doubt on use of input for generation of power in the absence of contrary evidence. When coal became input and service tax has been paid to transport the coal, Revenue should have come out clearly spelling out quantum of coal used in generation of power for no use in manufacture or in relation to manufacture - credit allowed - decided in favor of assessee.
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