https://www.taxtmi.com/caselaws?id=1983 The Tribunal upheld the lower appellate authority's decision that no separate registration is needed for a captive power plant outside the factory premises, treating it as part of the smelter plant. Modvat/Cenvat credit was granted for inputs used in the power plant. The Tribunal, noting the finality of the credit decision, rejected the Revenue's appeal, emphasizing the integrated nature of the power plant and the smelter plant. The case underscores the significance of assessing the operational relationship between components in a manufacturing setup for registration and credit eligibility. en-us Wed, 28 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1983 The Tribunal upheld the lower appellate authority's decision that no separate registration is needed for a captive power plant outside the factory premises, treating it as part of the smelter plant. Modvat/Cenvat credit was granted for inputs used in the power plant. The Tribunal, noting the finality of the credit decision, rejected the Revenue's appeal, emphasizing the integrated nature of the power plant and the smelter plant. The case underscores the significance of assessing the operational relationship between components in a manufacturing setup for registration and credit eligibility. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1983