TMI Blog2008 (1) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be not part of the factory premises - Electricity utilized in the administrative block is eligible for the benefit of cenvat credit because administrative office is part of factory - E/1078/2006 - 62-A/2008 - Dated:- 18-1-2008 - Dr. S.L. Peeran, Member (J) [Order].-1. This is a revenue appeal arising from OIA No 277/06-C.E. dated 15.9.06. The Commissioner (Appeals) in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of cenvat credit. This is under challenge. 2 . The revenue contend in the appeal that electricity used in the administrative block cannot be granted the benefit of cenvat credit as there is no manufacturing activity. Learned DR relied on the judgment in the case of Indorama Synthetics Ltd., Vs CCE, Nagpur ( 2006 (199)ELT 175 (Tri-Mum) wherein it has been held that area surro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emtech Ltd., [(2007 (214) ELT 481(SC)], has held that inputs used for generation of electricity which is consumed in the residential colony of factory's workers families, schools are not admissible. The Apex court has not referred to the administrative office. He submits that administrative office is part of the manufacturing unit and the Assistant Commissioner has clearly held in para10 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the factory premises. The aspect pertaining to the administrative block and office being not part of the factory has not been dealt with in the assesse's own case. The Assistant Commissioner has already given a finding in the OIO that administrative block is situated within the registered premises. The definition of factory includes any precincts where manufacturing activity takes place. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
