Windmills Remain Captive Power Plants; Electricity Supply Doesn't Affect Cenvat Credit Eligibility for Input Services.

Just because the electricity has not been directly supplied, but has been supplied through M.P. Electricity grid, it cannot be said that the wind mills are not captive power plant - services, in question, received by the appellants have to be treated as input services eligible for Cenvat credit - AT .....

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