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2006 (12) TMI 520 - CESTAT BANGALORE

2006 (12) TMI 520 - CESTAT BANGALORE - tmi - Appeal No. E/238/05 - Final Order No. 2031/2006 - Dated:- 11-12-2006 - S.L. Peeran, Member Judicial Venkateshwar Rao, Adv., for the Appellant K.S. Reddy, JDR for the Respondent JUDGEMENT Per : S.L. Peeran : The appellant is aggrieved with OIA No. 256/04 dated 5.10.04 by which Cenvat credit in respect of inputs and capital goods used for generating electricity which has been consumed in the assessee's factory has been denied on the ground that the .....

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bench rendered in the case of Diamond Cements vs CCE Bhopal (2004 (169) ELT 34 (Tri-Del) and SRF Ltd., vs CCE Chennai 2005 (191) ELT 887). In the case of SRF Ltd., it has been held that use of electricity need not be in the factory where it was generated and use of the same in production of final goods in another factory also satisfies the requirement of Rule 2(g) of Cenvat Credit rules. The same view has been expressed in the case of Diamond cements. He submits that the issue is covered in the .....

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