2004 (9) TMI 551

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..... [Order per : S.S. Kang, Vice-President].   Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby benefit of Modvat credit was allowed in respect of the parts of power plant as capital goods. 2.The brief facts of the case are that the respondents are engaged in the manufacture of cement and they set up power plant in their cement plant to ....

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....ed in the manufacture of exempted goods. 3.The contention of respondent is that parts are used for setting up the power plant. The power plant is used for manufacture of electricity which is used in relation to the manufacture of final product which is dutiable. The respondent relied upon the decision of the Tribunal in the case of Grasim Industries Ltd. v. CCE, Indore reported in 2004 (164) E.L.....