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Commissioner of Central Excise, Coimbatore Versus M/s LG Balakrishnan & Bros Ltd.

2016 (2) TMI 216 - CESTAT CHENNAI

Energy generate by windmills used for the purpose other than manufacture or providing of service - Held that:- There is no dispute by Revenue that the generation of power using windmill was to share the same with Electricity Board to avail the same q .....

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appeals in the case of India Cements Ltd. Vs Commissioner of Central Excise and Others reported in [2015 (6) TMI 580 - CESTAT CHENNAI]. assessees had succeeded. Therefore, finding of fact in the present case not being dissimilar to the decision in th .....

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foresaid Sl. Nos. are allowed. - E/42492 to 42494/2013 - Dated:- 29-9-2015 - D N Panda, Member (J) For the Appellant : Mr K P Muralidharan, AC (AR) For the Respondent : Mr Sai Prashanth, Adv ORDER Per D N Panda There is no dispute by Revenue that the .....

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is required and also maintenance thereof is inevitable. Considering all these aspects in a batch of appeals in the case of India Cements Ltd. Vs Commissioner of Central Excise and Others reported in - 2015-TIOL-982-CESTAT-MAD. assessees had succeeded .....

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he fact in paras 4, 5 & 6, which is reproduced below:- "4. Power shortage is well-known to the economy. Hydro power, thermal power as well as wind energy are normally generated at a place nearness to the source of raw material. Wind energy i .....

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nerated is not consumable arrangement between the generator of energy and power distributing agency like electricity board is obviously made to save the power so generated and make that available at the place of manufacture. 5. Out view above is fort .....

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