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2016 (3) TMI 153 - CESTAT NEW DELHI

2016 (3) TMI 153 - CESTAT NEW DELHI - 2016 (332) E.L.T. 825 (Tri. - Del.) - Whether appellants are eligible for concessions available for the goods manufactured/purchased by them when transferred to the power plant owned by another entity inside their factory premises - inputs purchased (Water Treatment Chemicals & LSHS) and certain items manufactured (Sulphuric Acid) and transferred to the captive power plant owned by the Joint Venture for use in the generation of electricity - Held that:- We f .....

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r plants by the appellant are fully utilized in or in relation to the manufacture of electricity which in turn is fully used captively by the appellants. As such, we find the impugned order of the lower Authorities is not sustainable - Decided in favour of assessee - Excise Appeal No. 3023 of 2006 - Final Order No. 52648/2015 - Dated:- 20-8-2015 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri B.L. Narsimhan, Advocate For the Responden .....

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ich is a 50-50% Joint Venture of the appellant and M/s NTPC. The dispute arose regarding eligibility of Cenvat credit on certain inputs purchased (Water Treatment Chemicals & LSHS) and certain items manufactured (Sulphuric Acid) by the appellant when they transferred the same to the captive power plant owned by the Joint Venture for use in the generation of electricity. After examination, a demand was raised for the period March 2002 to March 2003. The Original Authority confirmed the demand .....

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is no movement of inputs, capital goods, plant and machinery from anywhere. The power plant continue to remain within the factory premises of the appellant. Their main contention is that the inputs purchased/manufactured by the appellants and transferred to the power plant situated within their factory premises are not liable to duty/reversal of credit. 2. During the course of argument, the learned Counsel for the appellant stated that there is no removal of goods outside the factory and the ca .....

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(a) of Cenvat Credit Rules are available to them for clearance of these inputs to the power plant owned by Joint Venture for generation of electricity. This position is confirmed by the Tribunal in Haldia Petrochemicals Ltd. vs. CCE, Haldia reported in 2006 (197) E.L.T. 97 (Tri. - Del.). The learned Counsel for the appellant pleaded that Notification No. 67/1995-CE dated 16/03/1995 is also rightly available to them in respect of capital goods and inputs. The learned AR on the other hand reitera .....

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