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2015 (6) TMI 580 - CESTAT CHENNAIAdmissibility of cenvat credit - Inputs and/or input services used in setting up of wind mills, generation of wind power and maintenance as well as operation thereof - Held that:- Power shortage is well known to the economy. Hydro power, thermal power as well as wind energy are normally generated at a place nearness to the source of raw material. Wind energy is generated at the place where wind is available and reciprocal arrangement is made with Electricity Board for bartering the energy so generated. This is an accepted phenomena since power/energy generated cannot be stored. Places where wind energy generated is not consumable arrangement between the generator of energy and power distributing agency like electricity board is obviously made to save the power so generated and make that available at the place of manufacture. - there should not be inadmissibility of input credit on input or input services used by wind mills to generate energy which is made available through electricity board under barter system. - In absence of any materials on record showing energy generated by wind mills was used for the purpose other than manufacture or providing of service, all the appeals listed in the Sl. Nos. are allowed subject to in some of appeals are specific observations are made . - Decision in the case of CCE, Aurangabad Vs. Endurance Technology Pvt. Ltd. [2015 (6) TMI 82 - BOMBAY HIGH COURT] - Appeal disposed of .
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