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2010 (10) TMI 868 - AT - Central ExciseCENVAT credit on the capital goods used in the fly ash extraction denied - Held that:- As neither the extraction of fly ash takes place in the captive plant nor the fly ash generated is exclusively used in the factory of the appellant. This itself is sufficient to reject the claim of the appellant. The decision of the Ahmedabad Electricity Co. Ltd. case (2003 (10) TMI 47 - SUPREME COURT OF INDIA) also lends support to the view taken by the Commissioner (Appeals). Decision of Birla Corporation Ltd. case (2007 (3) TMI 10 - SUPREME COURT OF INDIA) as relied upon by assessee was in relation to a question as to whether the duty paid on the spares of the ropeway used for the purpose of transporting crushed limestone from mines located at 4.2 kms. away from the factory could have been availed as Modvat credit. The said matter did not involve any other issue particularly regarding the captive use and necessity of subsidiary plant being a captive plant. Being so, the decision is of no help in the matter in hand. Against assessee.
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