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2019 (3) TMI 860 - HC - Central ExciseContravention of the 2nd proviso to Rule 3(5) of CCR or not? - demand of duty or reversal of credit? - Held that:- The substantial questions of arising for consideration in these cases were considered in the case of Commissioner of Central Excise and Service Tax vs. M/s.Ashok Leyland Ltd. [2019 (1) TMI 430 - MADRAS HIGH COURT] wherein though there may be slightly a factual difference in the said case, the legal issue is one and the same - It was held in the case of there is no dispute that the electricity generated by the windmills are exclusively used in the manufacturing unit for final products, there is no nexus between the process of electricity generated and manufacture of final products and there is no necessity for the windmills to be situated in the place of manufacture. These appeals are dismissed and the substantial questions of law are answered against the Revenue.
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