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2017 (4) TMI 1512 - AT - Central ExciseCENVAT Credit - power generated transferred and supply to their sister concern - period April, 2011 to July, 2012 - HELD THAT:- The identical issue has come up in the assessee’s own case for the earlier period M/S. HINDUSTAN ZINC LTD. VERSUS C.C.E. & S.T. JAIPUR-II [2017 (4) TMI 841 - CESTAT NEW DELHI] where it was observed that input service parts and power transferred to their sister unit is admissible to avail the cenvat credit on input service used in the manufacture of dutiable final product by the appellant as well as by their sister unit. Appeal dismissed - decided against Revenue.
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