TMI Blog2018 (4) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... ture their dutiable outputs. Issue squarely covered by the decision in the case of Parry Electronics and Engg. Pvt Ltd [2016 (1) TMI 546 - CESTAT AHMEDABAD] wherein it has been held that in case of Windmills located away from the factory and electricity generated is surrendered to the grid and the same is withdrawn in the factory from the grid, Cenvat credit is available for the services received and used at the windmills located away from the factory.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 allowed - decided in favor of appellant. - E/4164 of 2012 (SM) - 58801/2017 - Dated:- 1-12-2017 - Shri Anil Choudhary, Member (Judicial) Shri O.P. Agarwal, C.A. for the appellant. Shri G.R. Singh, Authorized Representative (DR) for the Respondent. Per. Anil C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhiwadi. As such, the services of repair and maintenance of Windmills have no relationship with the manufacturing activity in the appellant unit at Bhiwadi. 3. The learned AR appearing for the Revenue relied on the allegations of SCN which 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 Hans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e preceding financial year. iii) This agreement shall be subject to RERC scrutiny/approval as may be required under regulatory process/directions. 6. Meter Reading, Sealing and Billing Procedure 6.1 Reading and Correction of Meters 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) shall be broken only by the authorized officer of RVPN s/Discom s in the presence of representative of Power Producer/Developer wherever the Main Metering System or the backup metering system is to be inspected, tested, adjusted, repaired or replaced. 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( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distance and they are required to pay only the wheeling/grid charges. Under such facts and circumstances, the appellant is indirectly receiving power in their factory which is one of the factors of production, without which they cannot manufacture their dutiable outputs. Further, the Id 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 Windmills 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 cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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