TMI Blog2017 (7) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... oved from the factory - appeal allowed - decided in favor of appellant. - Excise Appeal No.1221 of 2012 - A/54110/2017-EX[DB] - Dated:- 24-4-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Rahul Tangri, Consultant for the appellant. Shri Dharam Singh, Authorized Representative (DR) for the Respondent. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 16/02/2012 passed by the Commissioner (Appeals), Customs Central Excise, Raipur. 2. Brief facts of the case are that the appellants is engaged inter-alia in the manufacture of Iron and Steel goods falling under Chapter 72, 73 and 84 of the Central Excise Tariff Act, 1985. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od, this Tribunal vide final order dated 20 th August 2015 has held that the power plant even after its transfer, remains part of the same factory, and thus, it cannot be said that any excisable goods is removed from the factory. The relevant paragraph in the said decision are extracted herein below :- 2. During the course of argument, the learned Counsel for the appellant stated that there is no removal of goods outside the factory and the captive power plant continues to remain as integral part of the factory of production of the appellant. Whatever inputs manufactured/purchased by the appellant and supplied to the power plant are fully utilized in the generation of electricity which in turn is fully utilized by the appellants. The t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants continued to be unaffected and no separate Central Excise licence with de-marketed premises was given to the power plant separately. In such situation, the Revenue cannot take a stand that the power plant is another factory and not to be considered as within the factory of the appellant. The appellant s case is further strengthened in view of the fact that all the inputs transferred to the power plants by the appellant are fully utilized in or in relation to the manufacture of electricity which in turn is fully used captively by the appellants. As such, we find the impugned order of the lower Authorities is not sustainable and accordingly we set aside the same and allow the appeal with consequential relief, if any . 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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