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M/s. OPG Metals Pvt. Ltd. Versus Commissioner of Central Excise, Trichy

Cenvat Credit on capital goods - capital equipments were installed for the purpose of generation of electricity by heat energy recovery which is exhausted by the three natural gas fired generator sets already working. - The case of the Revenue is that these capital goods are becoming part of the existing generator sets which belong to another legal entity (M/s. OPG Energy Pvt. Ltd.) and hence credit on such capital goods is not available to the appellant. - Held that:- the department has not .....

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pondent : Shri K. Veerabhadra Reddy JC (AR) ORDER The appeal is against order dated 26.11.2008 of Commissioner of Central Excise, Trichy. The brief facts of the case are that the appellants are engaged in the manufacture of iron & steel billets, waste and scrap liable to Central Excise duty. They have another sister Unit (M/s. OPG Energy Pvt. Ltd.) situated in the adjacent premises having common entrance. The power produced by the sister Unit is mostly consumed by the appellants. The present .....

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ty (M/s. OPG Energy Pvt. Ltd.) and hence credit on such capital goods is not available to the appellant. Proceedings were initiated against the appellant for payment and recovery of the credit taken on these goods amounting to ₹ 1,13,28,850/- and ₹ 2,01,668/- towards capital goods and services respectively. The original authority vide the impugned order confirmed the demand by denying the credits. He also imposed penalty of equivalent amount on the appellant. 3. The learned counsel f .....

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f the location of usage. He relied on various decided cases in this regard. 4. The learned Authorised Representative opposes the contentions of the appellant. He submitted that the capital goods on which credits were availed were actually installed as ancillary parts of already existing generator sets of M/s. OPG Energy Pvt. Ltd. The appellant being a separate legal entity cannot claim credit on the capital goods used by another person in the generation of electricity. He submitted that the usag .....

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he admitted facts of the case are that the capital goods have been procured on payment of duty by the appellants. They have been put into use for generation of electricity in Waste Heat Recovery System. The electricity so generated is indisputably used by the appellant in their manufacturing process. These being admitted facts, Revenue s case that the capital goods are installed in the adjacent premises of sister concern who are engaged in power generation, cannot be valid reason for denial of s .....

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