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TMI Blog2017 (12) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of electricity to the factory, the Company has entered into wheeling and banking agreement, inter alia with 'Jaipur Vidut Vitran Nigam Limited (JVVNL).' The Respondent has availed the Cenvat Credit of Service Tax amounting to Rs. 20,46,046/- vide Cenvat Credit Entry No.50 dated 10.11.2011, No.90 dated 31.03.2012 and No.44 dated 25.08.2012 paid towards repair and maintenance services used in windmills. 2. The Revenue is in appeal against the impugned order in appeal of the ld Commissioner (Appeals) whereby the afore-mentioned credit have been allowed on the ground that the said credit has been wrongly allowed being Service Tax paid towards repair and maintenance services received at Windmills located at Hansuwa, Jaisalmer, in contravent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir Bhiwadi unit. Further, para 5,6 & 7 of the agreement provides as follows: "5.Wheeling and Banking of Energy i) Keeping in view the GoR Policy, the Power Producer shall be free to use the power for their captive, consumption at their unit viz M/s Kajaria Ceramics Ltd., 19 K.M. Stone, Bhiwadi, Alwar Road via Gallpur (Tapukara), Dist. Alwar (Rajasthan) after paying wheeling charges @ 10% of the energy fed into grid to RVPN/Discom(s). The power producer shall obtain exemption/license from RERC, if required under the Act. ii) RVPN/ Jaipur Discom, shall allow banking of energy in a calendar year upto 31st December of said Calendar year. At the end of the Calendar year if energy remains unutilized, it will be treated as deemed sale to Jai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon delivery point and permission letter of authority authorizing the interconnection. b. Reading of new meter(s) recorded at the time of installation. c. Details of free energy, if any, injected in the system between date of connection and COD. 6.2 Sealing and Maintenance of Meters. i) The RVPN/Discom shall seal the main metering system and the backup metering system in the presence of representatives of Power Producer/Developer. ii) When then Main Metering System and/or Backup Metering System and/or any component thereof is found to be outside the accountable limits of accuracy or otherwise not functioning properly, it shall be repaired, recalibrated or replaced as soon as possible by the Power Producer/Developer or by the RVPN/D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the electric power made available and energy supplied to the scheduled captive user out of their system after accounting for the energy delivered by Power Producer for captive use. It is clarified that the scheduled captive user shall continue to be the consumer of Jaipur Discom and shall liable to pay minimum bills, fixed charges, excess demand surcharge, power factory surcharge and any other charges leviable and as may be applicable from time to time as per Jaipur Discom's Tariff for supply of electricity and General Condition of supply." 8. Further, the ld Counsel referred to the findings of the ld Commissioner (Appeals), rightly observed, that the appellant is drawing the power in exchange at their factory in lieu of the power inject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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