https://www.taxtmi.com/caselaws?id=272341 Transfer of inputs and goods to a captive power plant located within unchanged factory premises does not constitute removal outside the factory merely because the plant is owned by a joint venture entity. Where no separately excise-licensed premises exist and all electricity generated is captively consumed in manufacturing, the power plant is not treated as a separate factory for exemption or credit purposes. The applicable rule and exemption notification support continued entitlement to the claimed benefit. Consequently, reversal of credit, demand and penalty are not sustainable, with consequential relief available. 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 Transfer of inputs and goods to a captive power plant located within unchanged factory premises does not constitute removal outside the factory merely because the plant is owned by a joint venture entity. Where no separately excise-licensed premises exist and all electricity generated is captively consumed in manufacturing, the power plant is not treated as a separate factory for exemption or credit purposes. The applicable rule and exemption notification support continued entitlement to the claimed benefit. Consequently, reversal of credit, demand and penalty are not sustainable, with consequential relief available. Case-Laws Central Excise Thu, 20 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272341