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2008 (2) TMI 395 - AT - Central ExciseService tax credit paid on erection and commissioning of Wind Mills for generation of electricity situated away from the appellant’s factory - It is admitted position that the electricity generated at the wind mill firm unit is not being supplied directly to the appellant, but is transferred to PGVCL, who are further supplying the same to the appellant - It cannot be said that the said wind mill firm unit is a part of the appellant’s factory premises so as to allow credit of service tax paid in respect of services utilized at the wind mill firm house – appeal rejected
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