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TMI Blog2012 (10) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. The entire power production from the said power plant is supplied to the appellant company. The appellant during the period August 2009 to February 2010 had availed Cenvat credit of service tax of Rs. 35 lakhs on the premium paid to M/s. New India Assurance Company Ltd. on various insurance policies covering up the power plant such as, mega risk insurance policy and terrorism insurance policy. The appellant had utilized the aforesaid credit for the payment of duty on clearances of final product. 2. The Department was of the view that since Renusagar Power Plant was located at different premises, it is a separate entity and it could not be termed captive power plant and therefore, the appellant had wrongly availed Cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t facts and the issue involved in this case is purely a legal issue concerning definition of 'captive plant'. We are, therefore, of the view that appeal itself can be disposed of at this stage. Accordingly, with the consent of the parties, after waiving the condition of pre-deposit, we have heard the appeal for final disposal. 8. Learned counsel for the appellant Shri B.L. Narasimhan, Advocate has submitted that undisputedly, Resnusagar Power Plant belongs to the appellant and its captive production of power is used by the appellant company. As such, the service tax on insurance policies concerning power plant falls within the category of eligible input service. Accordingly, the appellant has rightly availed the Cenvat credit. Thus, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate registration certificate shall be obtained for each of such premises. The above Notification stipulates that each and every manufacturer of excisable goods on which excise duty is leviable, are required to get them registered with the jurisdictional Central Excise Department and separate registration is required in respect of separate premises, Rule 9 of the Central Excise Rules, 2002 also provides that in case where two or more premises are actually part of the same factory but are segregated by public road, canal or Railway line single registration may be obtained but in such cases, the fact that the two premises are part of the same factory, will be decided by the Commissioner, Central Excise." 10. Learned A.R. has furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up by any co-operative society or association of persons for generating electricity primarily for use of members of such co-operative society or association. This definition also states that captive generating plant means a power plant set up by any person or company to generate electricity for his own use. In the instant case, there is no dispute between the parties because power generated by Renusagar Power Plant was exclusively supplied to the appellant company, and, therefore, in our considered view, the power plant is captive power plant of the appellant. As such, the input service used in the power plant would entitle the appellant to claim Cenvat credit because power generated in the power plant is essential for the concerned final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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