TMI Blog2016 (11) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... Grid of State Electricity Board. Appellant got equivalent quantity of electricity from Grid after minor adjustment as per the terms and conditions entered between the appellant and the Electricity Board - Hon'ble High Court of Bombay in the case of Commissioner of Central Excise v. Endurance Technology Pvt. Ltd. [2011 (7) TMI 373 - CESTAT, MUMBAI ] is directly on the point of availment of CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in this case is June 2008 to July 08 and January 2009 to Feb 09. It is the case of the Revenue that CENVAT credit availed by the appellant on the input service and the components and spares of the capital goods is incorrectly availed as wind mills are far away from the factory premises, the said services and components spares are not used in or in relation to the manufacture of final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods, he relied upon the decision of the Tribunal in the case of Aluminum Powder Co. Ltd. - 2016 (42) STR 776 (Tri. Chennai) and the judgement of the Hon'ble High Court of Rajasthan in the case of Hindustan Zinc Ltd. - 2009 (240) ELT A114 (Raj) which reversed the decision of the Tribunal in the case of Hindalco Industries Ltd. as reported in 2004 (313) ELT 311 (Tri. - Del.). 5. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by the windmills is fed to the Grid of State Electricity Board. Appellant got equivalent quantity of electricity from Grid after minor adjustment as per the terms and conditions entered between the appellant and the Electricity Board. I find that the issue is no more res integra after the judgement of the Hon'ble High Court of Bombay in the case of Endurance Technology Pvt. Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g considered by me for disposing of the appeals. 6.3 In my view that the appellant had made out a case on merits, more so, when the judgement of the Hon'ble High Court of Bombay covers the issue in their favour. 7. In view of the foregoing, impugned orders are set aside and the appeals are allowed with consequential relief, if any. (Dictated in Court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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