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TMI Blog2008 (8) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri H.K. Thakur, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President].- The appellants filed these appeals against the impugned order whereby demand of central excise duty was confirmed and penalties were imposed. Demand was confirmed after denying the credit in respect of inputs used in generation of electricity on the ground that the electricity generated was cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Electricity Board as the power generated in the captive power plant was of fluctuating type and the same cannot be used in Arch Furnace, Strip Mill and Grooming mill. The power generated by the appellants were cleared to the State Electricity Board because it does not have uniform frequency and the appellants receive the equal quantity of electricity from the State Electricity Board to maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of excisable goods. The contention is that since electricity generated by captive power plant had been used within the factory of production for manufacture of dutiable goods, there fore, credit cannot be denied. 4. The contention of Revenue is that as the appellants availed credit in respect of inputs used in generation of power and the part of power so generated was cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll. The agreement with the Electricity Board was to maintain uniform frequency of electricity. In these situation as the inputs used in generation of electricity which was cleared to the State Electricity Board and the same quantity was received back from the Electricity Board and used in the manufacture of excisable goods cleared on payment of duty we find that the demand on the ground that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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