https://www.taxtmi.com/caselaws?id=209451 CENVAT credit on capital goods used in a fly ash extraction system was treated as inadmissible because the extraction plant was not part of the captive factory unit and the fly ash was not exclusively used by the appellant. The factual findings showed that the equipment remained under the control of the power station, the extracted fly ash was not earmarked solely for the appellant, and surplus quantities could be used by others. On that basis, the arrangement could not be regarded as a captive or integrated unit for credit purposes. The authorities' reliance on decisions supporting denial of credit was upheld, while the appellant's cited precedents were distinguished on facts. en-us Fri, 22 Oct 2010 00:00:00 +0530 Fri, 19 Jul 2013 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209451 CENVAT credit on capital goods used in a fly ash extraction system was treated as inadmissible because the extraction plant was not part of the captive factory unit and the fly ash was not exclusively used by the appellant. The factual findings showed that the equipment remained under the control of the power station, the extracted fly ash was not earmarked solely for the appellant, and surplus quantities could be used by others. On that basis, the arrangement could not be regarded as a captive or integrated unit for credit purposes. The authorities' reliance on decisions supporting denial of credit was upheld, while the appellant's cited precedents were distinguished on facts. Case-Laws Central Excise Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209451