https://www.taxtmi.com/caselaws?id=329899 The Tribunal allowed the appeal in favor of the appellants, holding that the denial of Cenvat credit on capital goods used for electricity generation in adjacent premises was unjustified. The Tribunal emphasized that the location of the capital goods in a separate legal entity's premises should not hinder credit eligibility, especially when the electricity generated was consumed by the appellants in their manufacturing process. Citing legal precedents, the Tribunal ruled that the waste heat recovery system integrated with power generation qualified for credit, regardless of the physical location of the capital goods. en-us Mon, 06 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329899 The Tribunal allowed the appeal in favor of the appellants, holding that the denial of Cenvat credit on capital goods used for electricity generation in adjacent premises was unjustified. The Tribunal emphasized that the location of the capital goods in a separate legal entity's premises should not hinder credit eligibility, especially when the electricity generated was consumed by the appellants in their manufacturing process. Citing legal precedents, the Tribunal ruled that the waste heat recovery system integrated with power generation qualified for credit, regardless of the physical location of the capital goods. Case-Laws Central Excise Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329899