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2017 (12) TMI 498 - AT - Central ExciseCENVAT credit - repair and maintenance services used in windmills - captive consumption of electricity in their factory - Held that: - there is a tripartite ‘wheeling and banking agreement’ between the respondent company, ‘Suzlon Energy Limited’ and ‘Jaipur Vidyut Vitran Nigam Limited (JVVNL). Under this agreement, the respondent company has agreed to set-up the windmill for generation of power and inject the same in the grid maintained by the JVVNL. In exchange, the appellant is entitled to draw power at their Bhiwadi unit. The appellant is indirectly receiving power in their factory which is one of the factors of production, without which they cannot manufacture their dutiable outputs - reliance placed in the ruling of larger bench of this Tribunal in Parry Electronics and Engg. Pvt Ltd [2016 (1) TMI 546 - CESTAT AHMEDABAD] wherein it has been held that in case of Windwills located away from the factory and electricity generated is surrendered to the grid and the same is withdrawn in the factory from the grid, cenvat credit is available for the services received and used at the windmills located away from the factory. Appeal dismissed - decided against Revenue.
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