https://www.taxtmi.com/caselaws?id=345822 Transfer of a captive power plant within the same factory premises, without creation of a separate excise-licensed unit, does not amount to removal of goods from the factory when the inputs or sulphuric acid supplied to the plant are used to generate electricity captively consumed by the assessee. The note states that the ownership change of the power plant did not alter its character as part of the same factory, so central excise duty was not attracted on the movement of goods to that plant and Cenvat credit could not be denied on that basis. The earlier identical view in the assessee's own matter was followed. en-us Mon, 24 Apr 2017 00:00:00 +0530 Fri, 09 Sep 2022 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345822 Transfer of a captive power plant within the same factory premises, without creation of a separate excise-licensed unit, does not amount to removal of goods from the factory when the inputs or sulphuric acid supplied to the plant are used to generate electricity captively consumed by the assessee. The note states that the ownership change of the power plant did not alter its character as part of the same factory, so central excise duty was not attracted on the movement of goods to that plant and Cenvat credit could not be denied on that basis. The earlier identical view in the assessee's own matter was followed. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345822