TMI Blog2018 (2) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... e were used for setting up of a power plant and whether such power plant has been constructed in the premise of the assessee - appeal allowed by way of remand. - E/1305/2004-DB, E/1280/2004-DB - Final Order Nos. 23237 - 23238 / 2017 - Dated:- 13-12-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri M.P. Devnath, Authorized Rep. For the Appellant Shri Pakshirajan, Assistant Commissioner (AR) For the Respondent ORDER Per: S. S. Garg Appeal No. E/1280/2004 has been filed against the Order-in-Original No. 12/2004 dated 20.08.2004. The appellant has a factory situated at Wadi for manufacture of clinker and cement. During the period January 2002 to August 2002, the appellant procured ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Associated Cement Company 2009 (236) E.L.T. 240 (Kar.). The assessee s appeal against the decision of the Hon ble High Court is pending before the Hon ble Supreme Court of India vide Civil Appeal No. 5178/2008. 2.1. During the course of the proceedings before the learned Commissioner in respect of Order-in-Original No. 12/2004 dated 20.08.2004, the stand taken by the assessee so that the capital goods which were procured by them for setting up of the captive power plant during the period January to August 2008 cannot be used for setting up of a new power plant for purpose of acumination of the power available in the same factory. It has been contended further that such power plant has been set up by the assessee himself and has not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect matter of present dispute have been used to make a power plant which is separate from the old one. He further brought to our notice that the present power plant has been shown in the cement plant as part of the power plant which stands sold to Tata Electric Company the same finds mentioned in the show-cause notice but the adjudicating authority has not given any specific finding on the same. 6. After hearing both sides and on perusal of record, we note that the dispute is with reference to the cenvat credit of the components which were procured by the assessee for purpose of setting up the captive power plant. On the basis of which there can be no objection to allowing such cenvat credit but the facts of the case became hazy and uncl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
