TMI Blog2006 (4) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... e not capital goods etc. HELD THAT:- The issue regarding consumption of Steel Plates, H.R. Plates, H.R. Coils, Corrugated sheets, Flats/Angles, etc. in the manufacture of capital goods, is remanded to be decided by the adjudicating authority, afresh after granting the appellants an opportunity of personal hearing. Light Diesel Oil/Furnace Oil used in Power Plant situated 12 kms away from clinker unit - HELD THAT:- The Tribunal in the case of HALDIA PETROCHEMICALS LTD. VERSUS COMMISSIONER OF C. EX., HALDIA [ 2005 (1) TMI 306 - CESTAT, NEW DELHI] settled that the credit of duty paid on Light Diesel Oil/Furnace Oil is admissible, if they are sent to job workers and electricity is brought back we find that, in the case before us the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing bar, Beam/Channels Iron Steel, (iii) Galvanized Structure Rolling mills, (iv) Welding Electrodes. 2. The credit on the above items is sought to be denied on the various grounds and few of them being inputs not used in the factory, no evidence produced to show that they are using capital goods in respect of transmission line and they are not capital goods etc. 3. Considered the submissions made by both sides and perused the record. At the outset learned Advocate, appearing for the appellants, submitted that they are not challenging the credit of the duty on welding electrodes. To that extent appeal of the appellants is rejected. He also submitted that in respect of consumption of Steel Plates, H.R. Plates, H.R. Coils, Corru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are supplied by the appellants to the power plant, free of charge of doing certain operations and (intermediate) products so produced are returned to the petrochemical complex of the appellant. The appellant does not pay anything to the power plant for electricity or steam. The power plant is completely dedicated to the petrochemical complex and was in fact set up for generation of electricity and steam for the exclusive use by the petrochemical complex of the appellant. Only conversion charges are paid by the appellant to the power plant for the said operations. In our opinion, the expressions further processing and any other purpose mentioned in Rule 4(5) (a) are fairly wide and would take their colour from the processes mentioned i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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