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2017 (7) TMI 934 - AT - Central ExciseClearance of Sulphuric Acid to the captive power plant without payment of Central Excise duty or reversal of CENVAT credit - Non-payment of Central Excise duty was objected to by the Central Excise Department on the ground that the goods were supplied to a separate legal entity - Held that: - in an entirely identical matter in the appellant’s own case for the earlier period, in the case of M/s Steel Authority of India Ltd. Versus CCE, Raipur [2016 (3) TMI 153 - CESTAT NEW DELHI], this Tribunal has held that the power plant even after its transfer, remains part of the same factory, and thus, it cannot be said that any excisable goods is removed from the factory - appeal allowed - decided in favor of appellant.
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