Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Steel Authority of India Ltd. Versus CCE, Raipur

2016 (3) TMI 153 - CESTAT NEW DELHI

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 find that the factory premises as licenced under Central Excise provisions in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cture 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 Respondent : Shri Pramod Kumar, Authorized Representative (Jt. CDR) ORDER PER. B. RAV .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se 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 with penalty. On appeal, the Appellate Authority confirmed the original ord .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 captive power plant continues to remain as integral part of the factory of pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uts 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 reiterated the findings of the lower Authorities and stated that when the ownership .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version