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2024 (1) TMI 716 - AT - Central ExciseCENVAT Credit - capital goods used in the power plant which is situated at distance of 14Kms. away from the factory - period January 2002 to July 2004 - time limitation - HELD THAT:- It is found that in the present matter Ld. adjudicating authority in respect of disputed cenvat credit observed that the present case is in respect of cenvat credit taken at their Clinker unit on the capital goods which were installed at power plant, which is around 14 KMs away from the Clinker unit and said power plant is not covered under the central excise registration issued to Appellant. Further Ld. Commissioner found that consent letter was issued to M/s Sanghi Industries Ltd. for installation of Captive Power Plant for their Cement Plant at Village Akri, Distt. Kutchh and same was not for the Appellant i.e M/s Sanghi Industries Ltd. (Cement Division), Clinker Unit, Sanghipuram, P.O. Motiber, Taluka Abdasa, Distt. Kutchh. It is found that for the availment of Cenvat credit on disputed capital goods, appellant first prove that the said power plant where the capital goods was used are belong to them - in the interest of justice one opportunity can be extended to the appellant to prove that power plant where the capital goods were used are belong to them. The appeal is disposed off by way of remand to the adjudicating authority for passing a fresh order after considering the documents/ evidences produced by the appellant in this regards.
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