TMI Blog2012 (9) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... re situated in the same compound are to be treated as one - 100% EOU to whom the electricity generated was supplied is located within the same compound and therefore credit is admissible. - E/580/2008 - 400/2011 - Dated:- 20-6-2011 - Shri B.S.V. Murthy, J. REPRESENTED BY : Ms. Sabrina Cano, JDR, for the Appellant. Shri ARJ Nayak, Advocate, for the Respondent. [Order per : B.S.V. Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken and utilized only when the inputs are used within the factory for manufacture. Once a portion of the electricity generated by using fuel oil is sent out to a 100% EOU, the condition that the input should have been used within the factory of production is not fulfilled and credit is not admissible. When the credit is not admissible, the question of application of Rule 6(6) of CCR does not arise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rew my attention to the provisions of Rule 6(6) of CCR which clearly show that the provisions of sub-rules 1, 2, 3 and 4 of Rule 6 would not apply when excisable goods are supplied to a 100% EOU. 4. I have considered the submissions made by both sides and perused the records. As submitted by the ld. Counsel for the respondent, in this case when the electricity is supplied to a 100% EOU, the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. which has been upheld by the Hon ble Supreme Court when the civil appeal filed by the Revenue was dismissed, factories are situated in the same compound are to be treated as one, which appears to be the case here, units have to be treated as single factory. Since the decision of the Apex Court is on the same issue in favour of the respondent, the submission of the ld. DR that credit is not ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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