https://www.taxtmi.com/caselaws?id=380185 The Tribunal held that the plot of land leased by the appellant to the second party did not form part of the factory premises of the appellant. The Thermal Power Plant erected on the leased plot was owned, operated, and maintained by the second party, a separate legal entity. The CENVAT Credit on Capital Goods used for the plant's erection was found inadmissible to the appellant. The Tribunal also ruled that the demand was not time-barred, upheld penalties for suppression of facts, and sustained the interest demand. Appeal No. E/526/2008 was dismissed, while Appeal No. E/1101/2008 was partly allowed for further determination post-merger. en-us Tue, 14 May 2019 00:00:00 +0530 Thu, 16 May 2019 07:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380185 The Tribunal held that the plot of land leased by the appellant to the second party did not form part of the factory premises of the appellant. The Thermal Power Plant erected on the leased plot was owned, operated, and maintained by the second party, a separate legal entity. The CENVAT Credit on Capital Goods used for the plant's erection was found inadmissible to the appellant. The Tribunal also ruled that the demand was not time-barred, upheld penalties for suppression of facts, and sustained the interest demand. Appeal No. E/526/2008 was dismissed, while Appeal No. E/1101/2008 was partly allowed for further determination post-merger. Case-Laws Central Excise Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380185