TMI Blog2017 (5) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... y cannot be a reason for denial of the concession available to the appellant, for the product used within the factory premises in the generation of electricity, which is captively used in the manufacture of final product - appeal allowed - decided in favor of assessee. - Excise Appeal No.1596 of 2012 (SM) - A/53370/2017-SM[BR] - Dated:- 18-5-2017 - Shri B. Ravichandran, Member (Technical) Ms. Sukriti Das, Advocate for the appellant Shri K. Poddar, Authorized Representative (DR) for the respondent. ORDER Per: B. Ravichandran The appeal is against order dated 16/03/2012 of Commissioner of Central Excise, Raipur. The appellants are engaged in the manufacture of Iron and Steel items liable to Central Excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise duty liability of ₹ 11,13,760/- on PCM cleared by the appellant to the captive power plant. The Commissioner held that in the PCM cleared by the appellant to the power generating unit is liable to Central Excise duty. Penalty of equivalent amount was also imposed on the appellant in terms of Section 11AC of the Act. 3. The learned Counsel for the appellant submits that PCM is cleared by them to the power generating unit situated within the factory and the same has been used in the generation of the electricity which in turn is used by them in the manufacture of excisable goods. As such, no duty is liable to be paid by them on the fuel used for generation of electricity in the captive power plant. The learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , greases, cutting oils, coolants, accessories of the final products, goods used as paints, or as packing material, or as fuel, or for generation of electricity or steam used for manufacture of final products or for any other purpose, within the factory of production . 6. From the above definition, it is clear that goods used as fuel or for generation of electricity, used for manufacture of final products or for any other purpose, within the factory of production is eligible to be called as input. Further, PCM is used within the factory premises of the appellant is also an admitted fact. The said PCM is used in the generation of electricity which in turn used in the manufacture of final products by the appellant. I find that the legal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
