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2017 (5) TMI 952 - AT - Central ExciseCaptive consumption - clearance of goods to captive power plant - Pitch Creosote Mixture (PCM) - demand on the ground that the power generating unit is a separate legal entity - Held that: - goods used as fuel or for generation of electricity, used for manufacture of final products or for any other purpose, within the factory of production is eligible to be called as input. Further, PCM is used within the factory premises of the appellant is also an admitted fact. The said PCM is used in the generation of electricity which in turn used in the manufacture of final products by the appellant - the legal identity of the manufacturer of electricity cannot be a reason for denial of the concession available to the appellant, for the product used within the factory premises in the generation of electricity, which is captively used in the manufacture of final product - appeal allowed - decided in favor of assessee.
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