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Parry Engineering And Electronics P. Ltd., Zydex Industries, Victory Ceratech Pvt. Ltd., Prayas Engineering Ltd., Meghdev Enterprises, Gopal Glass Works Pvt. Ltd. Versus C.C.E. -Ahmedabad-ii, C.C.E. & S.T. -Vadodara-i, C.C.E. & S.T. -Ahmedabad-iii, C.C.E. & S.T. -Rajkot

2016 (1) TMI 518 - CESTAT AHMEDABAD

Cenvat Credit of input service on installation and erection of wind mills which are located far away from factory - Held that:- there is no dispute that the electricity generated by the wind mill was used in the manufacture of the excisable goods, which was cleared on the payment of duty. - Credit allowed. - Appeal Nos. E/871 ,1064,1067,1116 /2011-DB, E/338-339,382- 383/2012, E/11436-11437/2013 - Order Nos. A/11551-11560/2015 - Dated:- 4-9-2015 - P K Das, Member (J ) And P M Saleem, Member (T) F .....

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h are located far away from factory. The electricity generated in the wind mill were transferred at the factory of the appellants by Gujarat Energy Transmission Corporation Ltd. Revenue is of the view that the appellants are not eligible of Cenvat Credit on input service in the electricity generated in wind mill, away from factory premises. 3. We find that the issue is no more res integra in view of the decision of the Hon'ble Bombay High Court in the case of Commissioner of Central Excise a .....

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ills is consumed at the factory premises after such power is to put through the common grid. The larger bench of the Tribunal by interim order no. 344-353/2015 Dated 29/07/2015 answered, the issue in favour of the assessee. 4. The Learned Authorised Representative on behalf of the Revenue submits that in one of the appeals, it was held that electricity is a non-excisable product. He submits that this issue was not placed before the Hon'ble High Court and the Larger Bench. S.G. Vyas , the Lea .....

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ble for Cenvat Credit. In the present case, there is no dispute that the electricity generated by the wind mill was used in the manufacture of the excisable goods, which was cleared on the payment of duty. 5. The other aspect of this matter is that the Hon'ble Bombay High Court in the case of Endurance Technologies Pvt. Ltd (Supra) decided this issue in favour of the assessee which was followed by the larger bench of the Tribunal in the present appeals. So, it is incumbent on the Division Be .....

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