https://www.taxtmi.com/caselaws?id=430667 Orissa HC considered whether a captive power plant and a coke oven plant formed one factory for CENVAT credit on capital goods, holding that functional integration, shared operational features and common manufacturing use could establish a single factory despite physical separation. It also addressed whether partial supply of generated electricity to another unit, and the non-excisable character of electricity, defeated credit eligibility, holding that the decisive question was whether the power was used in producing the assessee's excisable final goods. Surplus electricity diverted elsewhere did not by itself bar credit, and the capital goods credit relating to the captive power plant was upheld. en-us Tue, 22 Nov 2022 00:00:00 +0530 Tue, 12 May 2026 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430667 Orissa HC considered whether a captive power plant and a coke oven plant formed one factory for CENVAT credit on capital goods, holding that functional integration, shared operational features and common manufacturing use could establish a single factory despite physical separation. It also addressed whether partial supply of generated electricity to another unit, and the non-excisable character of electricity, defeated credit eligibility, holding that the decisive question was whether the power was used in producing the assessee's excisable final goods. Surplus electricity diverted elsewhere did not by itself bar credit, and the capital goods credit relating to the captive power plant was upheld. Case-Laws Central Excise Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430667