2011 (2) TMI 990

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a common order as an identical issue is involved.   2. The facts of the case are that the appellant has installed a power plant for generation of electricity. Appellant has used furnace oil and fuel in the power plant and availed cenvat credit of it. A part of the electricity generated has been diverted to the plastic division of the appellant, which is situated in adjoining factory. The ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng the produced electricity within their factory. They are not entitled to the credit to the extent of excess electricity cleared outside the factory. As such by referring to the above judgment as also to the Tribunal s majority decision in the case of Arvind Mills Ltd. Vs. CCE Ahmedabad reported in 2007 (220) ELT 981 (Tri. Ahmd.), which decision was upset by the Hon ble Supreme Court vide their o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X