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2016 (11) TMI 39 - AT - Central ExciseWhether the appellant is eligible to avail CENVAT credit of service tax paid on services like erection, commissioning and installation and the capital goods used for the wind mills which are situated far away from the factory - Held that: - the said electricity generated by the windmills is fed to the Grid of State Electricity Board. Appellant got equivalent quantity of electricity from Grid after minor adjustment as per the terms and conditions entered between the appellant and the Electricity Board - Hon'ble High Court of Bombay in the case of Commissioner of Central Excise v. Endurance Technology Pvt. Ltd. [2011 (7) TMI 373 - CESTAT, MUMBAI ] is directly on the point of availment of CENVAT credit on the wind mills, hence the case directly on the issue is being considered by me for disposing of the appeals.
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