2008 (3) TMI 591

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....ppellant. Smt. A. Vasudev, Joint CDR with Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing both the sides on the miscellaneous application, we find that the same stands filed by the appellant seeking certain clarification in the Order Nos. A/3081 to 3084/WZB/AHD/2007 dated 18-12-2007 [2008 (224) E.L.T. 117 (Tribunal)]. In the ....

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....y in excisable goods, whereas the electricity used within factory premises, whether in the manufacture of excisable or non-excisable goods or for any other purpose, is required to be extended the benefit. As such, they seek clarification on the above issue. 2. In view of the above, we find that the definition of 'input', as contained in Rule 57 (2k) of Cenvat Credit Rules, 2004 includes fu....

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....y so consumed by them. Learned Advocate clarifies that no charge of the electricity is being reimbursed by these companies, who are all owners of the pipe lines and have been provided space only to supervise the onward transmission of various products through the said pipe lines. Electricity so consumed is within factory premises and for loading of their own final product, in which case, they woul....