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2014 (9) TMI 716 - HC - Central ExciseCenvat credit – 100% EOU - furnace oil used in production of steam/power supplied to EOU - whether a number of different plants manufacturing different excisable goods in the same premises would constitute one factory and the separate registration would not mean that they are different factories – Held that:- definition of factory under Section 2(e) of the Central Excise Act, 1944 and Inputs under Rule 2(k), factory includes more than one premises - To be eligible for CENVAT Credit, an assessee has to use the input in the manufacture of dutiable goods in his factory. If the factory includes more than one unit and if the assessee uses this input in the manufacturing of excisable goods in both the units, he would be entitled to CENVAT Credit. The term "within the factory of production" used in Rule 2(k) cannot be confined to a single unit - If the assessee owns more than one unit, all the units if they are situated at a place would constitute "a factory". The electricity or steam generated within the factory of production means within the factory premises which may include more than one unit. If such electricity or steam generated within the factory of production is utilized by the assessee in more than one unit and if those units are manufacturing excisable goods, then, the assessee would be entitled to the benefit of CENVAT credit to the entire extent of utilization of such electricity or steam in all the units of its factory premises. Therefore, whatever goes into generation of electricity or steam which is placed within the factory which may consists of more than one unit would be an input for the purposes of obtaining credit on the duty payable thereon - Decided against Revenue.
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