https://www.taxtmi.com/caselaws?id=205162 Cenvat credit was denied on the premise that the captive power plant was an independent factory because it was described as an undertaking under income-tax law. The record showed that the capital goods and the power plant were located within the same factory, and there was no finding that the power plant was a separate legal entity. On that material, the denial was considered unsound for interim purposes, and a prima facie case was found to exist for stay and waiver of pre-deposit pending appeal. en-us Mon, 29 Nov 2010 00:00:00 +0530 Sat, 18 Aug 2012 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205162 Cenvat credit was denied on the premise that the captive power plant was an independent factory because it was described as an undertaking under income-tax law. The record showed that the capital goods and the power plant were located within the same factory, and there was no finding that the power plant was a separate legal entity. On that material, the denial was considered unsound for interim purposes, and a prima facie case was found to exist for stay and waiver of pre-deposit pending appeal. Case-Laws Central Excise Mon, 29 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205162