https://www.taxtmi.com/caselaws?id=272341 Goods transferred to a captive power plant located within the factory premises do not amount to removal outside the factory where the premises remain unchanged, no separate excise-licensed premises are created, and the electricity generated is fully captively consumed in manufacture. Ownership of the power plant by a joint venture entity does not, by itself, make the plant a separate factory or defeat the claimed exemption or credit position. The note states that the rule permitting such clearances and the exemption notification supported the assessee's treatment, with the demand and penalty considered unsustainable. en-us Thu, 20 Aug 2015 00:00:00 +0530 Sat, 07 May 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272341 Goods transferred to a captive power plant located within the factory premises do not amount to removal outside the factory where the premises remain unchanged, no separate excise-licensed premises are created, and the electricity generated is fully captively consumed in manufacture. Ownership of the power plant by a joint venture entity does not, by itself, make the plant a separate factory or defeat the claimed exemption or credit position. The note states that the rule permitting such clearances and the exemption notification supported the assessee's treatment, with the demand and penalty considered unsustainable. Case-Laws Central Excise Thu, 20 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272341