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2014 (6) TMI 649 - AT - Central ExciseCenvat credit of duty paid on raw materials, capital goods and input services utilised in the captive power plant. - Benefit of Section 80-I of the Income-tax claimed - revenue contended that, the same cannot be held to be a part of the appellant’s factory for the purpose of excise - Held that:- appellant’s claim of captive power plant being a new industrial undertaking before the Income-tax authorities was held as not against the appellants claim of the same being a captive power plant before the Excise authorities for the purpose of Cenvat credit. Further the Tribunal in the case of Sangam Spinners v. CCE, Jaipur [2006 (9) TMI 28 - CESTAT,NEW DELHI] held that captive power plant was held to be a part of the factory even when the same was taken up as a separate division by the appellant in their balance sheet - Decided in favour of assessee.
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