TMI Blog2017 (12) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... annot manufacture their dutiable outputs - reliance placed in the ruling of larger bench of this Tribunal in Parry Electronics and Engg. Pvt Ltd [2016 (1) TMI 546 - CESTAT AHMEDABAD] wherein it has been held that in case of Windwills located away from the factory and electricity generated is surrendered to the grid and the same is withdrawn in the factory from the grid, cenvat credit is available for the services received and used at the windmills located away from the factory. Appeal dismissed - decided against Revenue. - E/51230/2017/SM - Final Order No.58151/2017 - Dated:- 17-10-2017 - Mr. Anil Choudhary, Member (Judicial) Present for the Appellant : Shri GR Singh, DR Present for the Respondent : Shri Bimal Jain, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich have been repeated in the grounds of appeal, before this Tribunal. He further urges that the electricity generated by Windmill, in question, is injected into the power grid of the State Electricity Board with charge basis and later, when the assessee is getting it, the same may not be used for the manufacture of the final product. Accordingly urges that there is no relation with the manufacture of dutiable goods in the factory at Bhiwadi with the electricity generated at their Windmill located at Hansuwa, Jaisalmer. The Cenvat credit was rightly denied and accordingly praiyed for setting-aside Order-in-Appeal and restoration of Order-in-Original. 4. Heard ld Advocate for the respondent assessee. 5. Having considered the rivals co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) The RVPN/Discom and concerned Power Producer/developer shall jointly read the Metering System on the first (1st) day of every month of the Delivery Point. ii) In the event that the main metering system is not in service as a result of maintenance, repairs or testing, then the backup metering system shall be used during the period the main metering system is not in service and the provisions above shall apply to the reading of the backup metering system. iii) Meter reading taken jointly at the appointed date and time will be signed by the representatives of RVPN/Discom(s) and of concerned power produce/developer. If Power Producer/Developer s representative is not present for joint meter rewarding then the meter reading taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed. 6.3 Records Each party shall keep complete and accurate records and all other datas required by each of them, for the purposes of proper administration of the WBA and the operation of the Power Plant. Among such other records and date, the Power Producer shall maintain an accurate and up-to-date operating log of the Power Plant with records of: i. Various operating parameters like hourly logs of real and reactive power generation, frequency, transformer tap position, bad voltage(s) Main Meter and Back up Meter readings etc. as mutually agreed. ii. Any unusual conditions found during operation/inspections. iii. Chart and printout of event loggers, if any, for system circumstances/outages. All the records will be pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir dutiable outputs. Further, the ld Counsel relied on the ruling of larger bench of this Tribunal in Parry Electronics and Engg. Pvt Ltd-2015(40) STR 243 (Tri.LB) wherein it has been held that in case of Windwills located away from the factory and electricity generated is surrendered to the grid and the same is withdrawn in the factory from the grid, cenvat credit is available for the services received and used at the windmills located away from the factory. 9. Having considered rival contentions, I find that the dispute herein is squarely covered by the ruling in Parry Engg. Electronics P. Ltd (supra). Accordingly, this appeal by Revenue is dismissed. The respondent is entitled to consequential benefits, in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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