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2016 (3) TMI 153 - AT - Central ExciseWhether appellants are eligible for concessions available for the goods manufactured/purchased by them when transferred to the power plant owned by another entity inside their factory premises - inputs purchased (Water Treatment Chemicals & LSHS) and certain items manufactured (Sulphuric Acid) and transferred to the captive power plant owned by the Joint Venture for use in the generation of electricity - Held that:- We find that the factory premises as licenced under Central Excise provisions in respect of the appellants continued to be unaffected and no separate Central Excise licence with de-marketed premises was given to the power plant separately. In such situation, the Revenue cannot take a stand that the power plant is another factory and not to be considered as within the factory of the appellant. The appellant’s case is further strengthened in view of the fact that all the inputs transferred to the power plants by the appellant are fully utilized in or in relation to the manufacture of electricity which in turn is fully used captively by the appellants. As such, we find the impugned order of the lower Authorities is not sustainable - Decided in favour of assessee
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