2006 (8) TMI 490

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....lant. Shri K.S. Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Original No. 36/2005 (Commr), dated 22-12-2005 denying Cenvat Credit of duty paid on furnace oil as input which was in turn used for generation of electricity. The appellants had supplied furnace oil to the job worker who was carrying on the activity of generating elec....

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....ose of obtaining credit on the duty payable thereon. The Tribunal in the case of Sanghi Industries Ltd. v. CCE, Rajkot [2006-TIOL-891-CESTAT-DEL] upheld the appellant's contention for availing Cenvat Credit on Light Diesel Oil/Furnace oil used in Power Plant situated 12 Kms away from clinker unit. In this ruling, the Tribunal has followed its earlier judgment rendered in the case of Haldia Petroch....

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....d in close proximity and adjacent to each other in the same premises and hence they are to be treated as one factory, even though having separate registration certificates. The learned Counsel submits that in the present case, they were generating electricity within their own licensed premises. Therefore, the job worker cannot be treated as a separate unit. He submits that even otherwise, the rati....