TMI Blog2008 (7) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Excise and Service Tax Appellate Tribunal, dated 27-6-2007 made in Nos. 787 788/2007. 2. The facts of the case as culled out of the statement of facts, stated in the memorandum of grounds are under :- The assessee is engaged in the manufacture of Sugar and they have a co-generation plant which generates electricity, which is partly consumed captively for the manufacture of sugar and partl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of penalty was passed. 3. As against the non-imposition of penalty, the department filed application with the Commissioner of Appeals and the Commissioner of Appeals imposed penalty. The assessee's appeals against the denial of capital goods credit were dismissed by the Commissioner. The assesses filed appeals to the Tribunal, one against denial of capital goods credit and the other agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of law: "Whether specified and clear-cut second proviso to Rule 57R(2) of Central Excise Rules, 1944 allowing credit of specified duty on the capital goods used for generation of electricity when such electricity is used within the factory of production for manufacture of final products or for any other purpose, can be ignored to allow Modvat Credit on capital goods even though part of elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the factory for production of final product and partly sold to Tamil Nadu Electricity Board, the Tribunal in those cases, following the decision of the Tribunal's earlier case in Commissioner of Central Excise, Raipur v. H.E.G. Limited, [(2004 (177) E.L.T. 605 (Delhi Tribunal)], held that the capital goods credit was admissible to the assessee. It could also be seen from the order of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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