https://www.taxtmi.com/caselaws?id=345822 Transfer of a captive power plant to a joint venture does not by itself make the plant a separate factory for central excise purposes where it remains within the same premises, no separate excise-licensed area is created, and goods supplied to it generate electricity captively consumed by the manufacturer. In those circumstances, movement of sulphuric acid and other inputs to the plant is not removal of excisable goods from the factory. Central excise duty cannot be demanded, and Cenvat credit cannot be denied, merely because ownership of the captive power plant has changed. 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 to a joint venture does not by itself make the plant a separate factory for central excise purposes where it remains within the same premises, no separate excise-licensed area is created, and goods supplied to it generate electricity captively consumed by the manufacturer. In those circumstances, movement of sulphuric acid and other inputs to the plant is not removal of excisable goods from the factory. Central excise duty cannot be demanded, and Cenvat credit cannot be denied, merely because ownership of the captive power plant has changed. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345822