https://www.taxtmi.com/caselaws?id=339015 Cenvat credit on input services used in a captive power plant was held admissible where the plant exclusively supplied electricity to the manufacturer and functioned as an integrated unit with the manufacturing activity. The majority applied the principle that services used for generating power essential to manufacture qualify for credit, and relied on the captive generating plant concept under the Electricity Act, 2003. The dissent viewed the power plant as a separate subsidiary-owned entity and denied credit on that basis, but the majority position prevailed, and the credit claim was allowed. en-us Fri, 30 Dec 2016 00:00:00 +0530 Tue, 05 Sep 2017 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339015 Cenvat credit on input services used in a captive power plant was held admissible where the plant exclusively supplied electricity to the manufacturer and functioned as an integrated unit with the manufacturing activity. The majority applied the principle that services used for generating power essential to manufacture qualify for credit, and relied on the captive generating plant concept under the Electricity Act, 2003. The dissent viewed the power plant as a separate subsidiary-owned entity and denied credit on that basis, but the majority position prevailed, and the credit claim was allowed. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339015