https://www.taxtmi.com/caselaws?id=260655 Cenvat credit on inputs and input services used for setting up, generating power from, and maintaining wind mills was held admissible where the electricity generated was transferred to the electricity board under a reciprocal arrangement and equivalent power was made available for use at the factory or service location. The stated nexus between the wind-mill activity and the assessee's manufacturing or output-service business was accepted, and the absence of contrary material from Revenue supported that conclusion. A cited High Court ruling was relied on for the principle that credit cannot be denied merely because the wind mills are located away from the factory when the generated power is made available through the utility network. The connected demands and penalties did not survive. en-us Wed, 25 Feb 2015 00:00:00 +0530 Tue, 09 Jun 2015 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260655 Cenvat credit on inputs and input services used for setting up, generating power from, and maintaining wind mills was held admissible where the electricity generated was transferred to the electricity board under a reciprocal arrangement and equivalent power was made available for use at the factory or service location. The stated nexus between the wind-mill activity and the assessee's manufacturing or output-service business was accepted, and the absence of contrary material from Revenue supported that conclusion. A cited High Court ruling was relied on for the principle that credit cannot be denied merely because the wind mills are located away from the factory when the generated power is made available through the utility network. The connected demands and penalties did not survive. Case-Laws Central Excise Wed, 25 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260655