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Hindalco Industries Ltd. Versus Commissioner of Central Excise, Allahabad

2017 (9) TMI 777 - CESTAT ALLAHABAD

CENVAT credit - capital goods and inputs received in the mines - capital goods received and used in the captive power plant - Held that: - In the appeal filed against said Order-in-Appeal dated 13.06.2011 in Appeal No. E/2544/2011 it has already been held that said Order-in-Appeal dated 13.06.2011 is not sustainable and has been set aside in earlier part of this order I, therefore, hold that neither Order-in-Original dated 02.11.2011 nor impugned Order-in-Appeal dated 30.03.2012 are sustainable. .....

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d Appeal No. E/1680/2012 is arising out of Order-in-Appeal No. 41/CE/APPL/ALLD/2012 dated 30.03.2012. Both Order-in-Appeals are passed by Commissioner (Appeal), Central Excise, Allahabad. Appeal No. E/2544/2011 2. Brief facts of the case are that the appellant was manufacturer of Aluminium and its products. The appellants were having their captive mines in the State of Jharkhand and Madhya Pradesh. Further the appellant were having a captive power plant called Renusagar Power Plant. It appeared .....

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was to deny of Cenvat Credit of ₹ 16,633/- availed on capital goods received in Renusagar Power Plant. The issue was decided through Order-in-Original dated 29.07.2010. In respect of Cenvat Credit of duty paid on capital goods used in mines, appellant relied on ruling of Supreme Court in the case of Vikram Cement reported at 2006 (197) ELT 145 (SC) and in respect of Cenvat Credit and Central Excise duty paid on capital goods received in Renusagar Power Plant, appellant relied on ruling of .....

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ctricity generated by the Renusagar Power Plant was used in the manufacture of final products of appellant. The Original Authority, therefore, dropped the proceedings initiated through said show cause notice dated 21.01.2010. Aggrieved by the said order Revenue preferred appeal before Commissioner (Appeals). The said appeal was decided through impugned Order-in-Appeal dated 13.06.2011 wherein the learned Commissioner (Appeals) has set aside the said Order-in-Original dated 29.07.2010 and remande .....

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m Cement the said Cenvat Credit was admissible. Further in respect of Cenvat Credit of duty paid on capital goods used in Renusagar Power Plant was concerned. He has relied on decision of this Tribunal in their own case reported at 2012 (27) STR 401 (Tri-Del) and submitted that in Para-13 of the Final Order dated 07.05.2012 reported at 2012 (27) STR 401 (Tri-Del) this Tribunal has held that Renusagar Power Plant is captive power plant of the appellants manufacturing unit and that the said power .....

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