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M/s Jayaswal Neco Industries Limited Versus CCE, Raipur

2016 (8) TMI 1057 - CESTAT NEW DELHI

Cenvat credit - parts, components and accessories of Turbo Generators-3 purchased for captive power plant - electricity generated from Turbo Generator was used in the manufacturing of dutiable goods for the two years; subsequently the excess electricity was sold to the State Government of Madhya Pradesh as per the contract - Held that:- the fact of Turbo Generator-3 being installed in the factory premises and electricity generated from therein having been consumed in the manufacturing of dutiabl .....

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ated:- 11-8-2016 - Mr. M. V. Ravindran, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Shri Amit Jain, Advocate for the appellant Shri Yogesh Agarwal, DR for the Respondent ORDER Per M. V. Ravindran This appeal is directed against the order-in-original No.Commr./RPR/51/2007 dated 24.10.2007. 2. The relevant facts that arise for consideration are pursuant to audit objection, it was noticed that the appellant has availed cenvat credit on the parts, components and accessories of Turbo .....

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and confirm the demand raised alongwith interest and also imposed penalties. 3. Ld. Counsel appearing on behalf of the appellant draws our attention to the facts of the case. He would submit that the adjudicating authority has erred in not considering the fact that the cenvat credit has been correctly availed by the appellant on the Turbo Generator which was purchased and installed. It is his submission that electricity generated from Turbo Generator was used in the manufacturing of dutiable goo .....

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ricity which is generated if partly consumed for the manufacturing of dutiable goods and partly sold outside cenvat credit has to be allowed is the law settled by following decisions: * CCE vs. HEG Ltd. -2004 (177) ELT 605 (Tri.-Del.[Pg. 44-47 affirmed by Hon ble Chhattisgarh High Court in 2010 (260) ELT 386 (Chattisgarh) [pg. 34-39]. * UOI vs. HEG Ltd. -2012 (275) ELT 316 (Chhattisgarh [pg.21-23] * CCE vs. Jindal Steel & Power Ltd. -2013 (295) ELT 321 (Tri. Del.) [pg29-31] * Sudalagunta Sug .....

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