TMI Blog2007 (9) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... . E/696/2007 - F.O.No. A/2438/2007-WZB/AHD & S.O.No. S/1154/2007 - Dated:- 7-9-2007 - [Order per] - This is an appeal against the order of Commissioner (Appeals) No. 38/2007/Commr(A)/Raj, dated 23-2-2007. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant has a manufacturing unit at Jamnagar. They had set up windmills at a place Kurunga, about 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be taken as credit and the same has been upheld by the Commissioner (Appeals). 4. The learned Advocate for the appellant submits that in terms of Rule 2(1) of the Cenvat Credit Rules, 2004, any services used by the manufacturer whether directly or indirectly, in or in relation to the manufacture of final product and clearance of final product from the place of removal are to be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of electricity with the help of the windmills within the factory premises, there should be no doubt about extending service tax credit claimed by them. In this case, the electricity is being generated in windmills far away from the factory premises. The electricity as such is not excisable. The electricity is generated by them at place away from the factory. The electricity generated by them i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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