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M/s. Bannari Amman Sugars Ltd., Shri P. Manickavasagam, Genagar Manager Versus Commissioner of Central Excise, Customs and Service Tax

2016 (11) TMI 1104 - CESTAT BANGALORE

CENVAT Credit - whether the Department's view that the capital goods of the co-generation plant including those capital goods which were outside the factory like the transformer, etc., were not eligible for capital goods CENVAT Credit inasmuch as, such equipment did not take part in the processing of sugar/molasses which are dutiable final products, is justified? - Held that: - this matter needs to be remanded back to the original authority with a direction to verify whether the appellants have .....

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ortunity to the appellant to produce the documents, if any, and thereafter pass a reasoned order - appeal allowed by way of remand. - E/947/2010-SM, E/948/2010-SM - Final Order No. 21197-21198 / 2016 - Dated:- 18-11-2016 - Shri S. S. Garg, Judicial Member Shri P. C. Anand, Advocate Chkravarthy Associates For the Appellant Shri Pakshirajan, AR For the Respondent ORDER Per S. S. Garg Appellant has filed two appeals against the common impugned order passed by the Commissioner (A) who vide his order .....

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as made to the residential colony. The balance power is sold to the State Grid which enables the factory to recovery equal quantum at a later stage when the power is required by the unit. The co-gen mainly comprises of a boiler and turbine for generating electric power. The boiler is for generating steam. The steam is generated by using the bagasse as fuel which arises during the course of manufacture of sugar while crushing sugarcane. The appellant uses the bagasse produced in their factory and .....

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uch as, such equipment did not take part in the processing of sugar/molasses which are dutiable final products. Thereafter a show-cause notice was issued to the appellant and the Joint Commissioner vide his order dated 25.2.2009 confirmed the show-cause notice. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who upheld the Order-in-Original but modified the personal penalty on the General Manager which was reduced from ₹ 1,00,000/- to ₹ 25,000/-. A .....

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ar equipments on which the appellant has availed CENVAT credit were installed outside the factory at Devanoor Substation, which is 5 km away from the factory. He further submitted that the learned Commissioner (A) has wrongly come to the conclusion that these particular equipments used inside or outside the factory were only used in connection with supply of power to the KPTCL for stepping up and stepping down purposes and it has no relation with the production of the factory. The learned Commis .....

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sidered by the learned Commissioner (A) and he has come to the conclusion that the same are not applicable in the facts and circumstances of this case. The learned advocate further submitted that as per the agreement between the appellant and the State Electricity Board, as and when the appellant wants power, the same is supplied to him from the State Grid and that power is used by the appellant in the production of sugar and therefore the said capital goods is used for the production of sugar a .....

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