TMI Blog2016 (7) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration of the premises, in which the WTP is situated in the appellant's name or adding it to the appellant's factory premises at the most can only be a procedural lapse, which can be cured. In view thereof, I hold that credit on WTP is admissible. - Credit allowed - E/2483/2011 - Final Order No. A/30525/2016 - Dated:- 10-6-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri B.V. Kumar, Advocate for the appellant. Shri Vikram Kaushik, Asst. Commissioner (AR) for the respondent. ORDER The appellant, M/s Lakshmi Gayatri Iron Steel (P) Ltd., is engaged in manufacture of sponge iron and are availing facility of CENVAT credit on inputs and capital goods. They had taken credit on capital goods viz. boilers and Water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t eligible for credit. The Commissioner(Appeals) allowed the appeal filed by Department. Hence the assessee is now before the Tribunal. 3. The learned counsel Shri B.V. Kumar appearing for the appellant submitted that GAIPL is a power generation unit of the appellant, thus a sister concern. During the initial years of functioning, the gases, fumes and dust generated in the course of production of sponge iron was let out in open air through high chimney. The villagers in the surrounding complained. As suggested by experts, appellant purchased additional equipments to solve the issue of pollution. The Waste Heat Recovery Boiler (WHRB) was purchased and installed in the appellant's premises. The WTP was purchased by appellant from M/S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods, is being carried on Of is ordinarily carried on . The counsel for appellant urged that the definition means any premises and includes the precincts thereof wherein any part of any manufacturing process connected with production of excisable goods, is carried on. 5. Countering these contentions, the learned AR Shri Vikram Kaushik submitted that the factory premises means the registered factory premises. The WTP is installed in the premises of GAIPL and not in the registered premises of appellant. As the WTP is not functioning in the premises of appellant, but in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred or applied herein. 7. Another judgment placed by Shri B.V. Kumar is Konark Met Coke Ltd. vs. CCE, Bhubaneshwar [2007(207) ELT 470 (Tri. Kol.)]. In the said judgment, it is held as under:- 10 . After hearing both sides and considering the material on record, it is found and held that on consideration of the definition of factory under Section 2(e) of the Act, and the guidelines of CBEC issued in this connection, the fact of Coke Oven Plant and Power Plant of KMCL located at different cites i.e. not inside the premises of Coke Woven Plant cannot be denied especially when land has subsequently been transferred to KMCL. The Commissioner did not disentitle the capital goods credit on the duty paid on capital goods brought to set up t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
