TMI Blog2015 (1) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... urn used by them. Further, I have gone through the case law relied on by the learned A.R.'s in the cases of Ajanta Transistors Clock Mfg. (2010 (1) TMI 1149 - GUJARAT HIGH COURT), Asian Tubes Ltd. [2010 (9) TMI 468 - CESTAT, AHMEDABAD] and Ellora Times Ltd. (2008 (4) TMI 279 - CESTAT AHEMDABAD) and also the stay order passed by the Tribunal in the case of Maharashtra Seamless Ltd. (2012 (11) TMI 241 - CESTAT MUMBAI). - by a majority decision, this Tribunal granted waiver of pre-deposit to the appellant. In the case of Maharashtra Seamless Ltd. (supra) and Endurance Technologies Ltd. (2011 (7) TMI 373 - CESTAT, MUMBAI) on a similar facts this Tribunal held that the appellant is entitled to take CENVAT credit. As the learned A.R. has not brou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken from the MSEB, Revenue was of the view that as the electricity generated by wind mill has been not used for manufacturing of the final product therefore they are not entitled to avail input service credit for the maintenance of the wind mill. Both the lower authorities confirmed the demand against the appellant. Aggrieved by the order, the appellant is before me. 3. Heard both sides. 4. The learned Counsel for the appellant submits that this Tribunal in the case of Maharashtra Seamless Ltd. 2012 (25) STR 167 (T) and Endurance Technologies Ltd. 2012 (27) STR 321 (T) on an identical fact held that the appellant is entitled to take CENVAT credit. The appellant is also relied on the decision of the Hon'ble Bombay High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in the case of Maharashtra Seamless Ltd. (supra). 7.1 I find in the case of Maharashtra Seamless Ltd. (supra), while considering the stay application filed by the applicant, this Tribunal considered all the decisions relied upon by the learned A.R. Thereafter by a majority decision, this Tribunal granted waiver of pre-deposit to the appellant. In the case of Maharashtra Seamless Ltd. (supra) and Endurance Technologies Ltd. (supra) on a similar facts this Tribunal held that the appellant is entitled to take CENVAT credit. As the learned A.R. has not brought out any decision which has been not considered by this Tribunal earlier on record to deny CENVAT credit and it is also an admitted fact that the wind mill installed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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