TMI Blog2018 (4) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... on 2(a) of the Central Excise Act wherein it is defined as factory includes any premises including precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured. Order of the Tribunal in the case of Steel Authority of India Ltd [2016 (3) TMI 153 - CESTAT NEW DELHI] would squarely apply in the case in hand, where it was held that the factory premises as licenced under Central Excise provisions in respect 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 appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of the factory in the Central Excise Act and the power generated therein was consumed only by the respondent and not wheeled to the grid. The adjudicating authority did not agree with the contentions and after following due process of law, held that the respondent is not eligible to avail CENVAT credit. On an appeal the first appellate. authority has set aside the order-in-original and held in favour of the respondent. 5. Learned Authorised Representative submits that as per the scheme of arrangement and demerger duly approved by the Hon'ble High Court of Bombay (Nagpur Bench) the plant and machinery belonging to generation of power which were property of BIL now has become legal property of BPL, as the power generated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, Meerut [2001 (129) ELT 73 (Tri. Del.)] which is upheld by the apex Court as reported in 2007 (216) ELT A23 (SC). He would submit that in the case of Dhampur Sugar Mills Ltd (supra) similar issue was agitated before the Tribunal and the Tribunal held that the factory premises may contain different plants manufacturing different excisable goods and in the case of Steel Authority of India Ltd (supra) inputs were removed to captive power plant situated in the factory which was jointly owned by another company within the assessee's premises. 7. On careful consideration of the submissions made by both the sides I find that the issue that falls for consideration in this case is whether the respondent is entitled for CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plant and the factory premises of the respondent are one and the same. 11. There is also no dispute as to the fact that the service tax paid on the transportation of the coal which is brought to the factory premises of the respondent and the inputs and the capital goods are also used by the power plant for generation of electricity which is consumed by the respondent within the factory premises. 12. I find that the judgment and order of the Tribunal in the case of Steel Authority of India Ltd (supra) would squarely apply in the case in hand wherein in paragraph Noe 3 the bench held as under: 3. Heard both the sides and examined appeal records carefully. The short point for decision is whether or not the appellants are eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment by the Tribunal, we find that in the present case, the show cause notice given by the Department itself proceeds on the basis that the factory of the assessee consisted of different units (plants); that it was one single factory consisting of separate units; that sugar and molasses came under one of the units, paper and paper board came in the other unit and that chemicals came in the third unit. In the circumstances, the assessee-respondent was entitled to the benefit of exemption notification. It is not even alleged in the show cause notice that there are three factories as submitted on behalf of the Department. In the circumstances, we find no merit in this civil appeal. the same is, accordingly, dismissed with no order as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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