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2019 (8) TMI 1292 - CESTAT ALLAHABADCENVAT Credit - various input services which stands captively utilized by the respondent - Revenue’s objection is that such services were utilized by the assessee not in their factory but in Renusagar Power Division of their factory, which was located far away from the factory premises. Whether Renusagar Power Division is required to be considered as captive power plant of the manufacturer or not? HELD THAT:- Revenue in their memo of appeal is not disputing the fact that all the decision relied upon and referred to by the Adjudicating Authority have dealt with the issue in the same assessee’s case. However, their only reason is that, all the said decision are in context of earlier cenvat credit rules, whereas the dispute in the present appeal is covered by subsequent cenvat credit rules - They have also made certain references to other decisions which are not exactly on the said issue for setting aside the impugned order. Further, Revenue has not refereed to any particular provisions of law in the subsequent cenvat credit Rules to establish that input services used for captive consumption stand excluded from the availability and admissibility of credit - All the earlier decisions discussed in the present impugned order of Commissioner, have held that M/s Renusagar Power Plant and M/s Hindalco Industries Ltd. are one integrated unit and the energy received from Renusagar power plant has to be treated as having been received from captive power plant. Appeal dismissed - decided against Revenue.
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