TMI Blog2017 (6) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also the fact that all units belong to the appellant the denial of credit is not justifiable in the present case - CENVAT Credit on inputs and input services proportionate to the power transferred to sister concerns through the Central electricity grid, need not be reversed - appeal allowed - decided in favor of appellant. - E/57605-57606, 59810-59811/2013-EX[DB] - A/53340-53343/2017-EX[DB] - Dated:- 19-4-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Present Shri Hemant Bajaj, Advocate for the appellant Present Shri H.C. Saini, DR for the respondent ORDER Per V. Padmanabhan M/s. Shree Cement (assessee) is a manufacturer of cement and clinker classifiable under chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed through this common order. 2. With the above background, we have heard Shri Hemant Bajaj, Advocate for the appellant and Shri H.C. Saini, DR for the respondent. 3. The Ld. Counsel submits that the Cenvat Credit in respect of inputs and input services used in the power generated in CPP and transferred to sister concerns is admissible to the assessee as the input and input services were ultimately used in the manufacture of dutiable final products either by the assessee or by their sister concerns. He also submits that the issue is already decided by the Tribunal in favour of the assessee in the case of Hindustan Zinc Ltd. Vs. CCE Jaipur-II Vide final order no.A/52132-33/2017-EX(DB) dated 02.03.2017 and other cases. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricity captively within the plant of generation or also outside the generation unit by the same manufacturer. Considering that the electricity has been used in the manufacture of dutiable final products and also the fact that all units belong to the appellant the denial of credit is not justifiable in the present case. Further, it is a fact that if the appellant were to follow the procedure for input service distribution the credit eligibility on part of the electricity cleared to sister unit could not have been questioned and the credit could have been passed on to the unit which is actually using the electricity or retained fully by the appellant himself without proportionate distribution. Such being the factual position, I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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