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    <title>2012 (12) TMI 974 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit on inputs and capital goods used in a wholly owned captive power plant was admissible in principle even though the plant was located away from the factory, because the electricity generated formed part of an integrated manufacturing arrangement and was used in the factory. Distance from the factory did not by itself defeat credit. However, credit attributable to electricity consumed in the township and not in the manufacture of excisable goods was inadmissible, so the inadmissible portion had to be re-quantified on remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=170524</link>
      <description>Cenvat credit on inputs and capital goods used in a wholly owned captive power plant was admissible in principle even though the plant was located away from the factory, because the electricity generated formed part of an integrated manufacturing arrangement and was used in the factory. Distance from the factory did not by itself defeat credit. However, credit attributable to electricity consumed in the township and not in the manufacture of excisable goods was inadmissible, so the inadmissible portion had to be re-quantified on remand.</description>
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      <pubDate>Tue, 11 Dec 2012 00:00:00 +0530</pubDate>
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