2011 (3) TMI 1084

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....aring both the sides, I find that the only dispute in the present appeal is as regards availment of modvat credit in respect of services utilized for installation and civil work and maintenance of wind mill located at a far of place from the factory premises. The said wind mill is located at Kutch whereas the factory premises is at Ahmedabad. The electricity produced in the said wind mill is trans....

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....In the instant case the electricity is being generated in windmills at Kutch which is far away from the factory premises based at Ahmedabad. The electricity as such is not excisable and whatever electricity is generated is transferred to the Gujarat Electricity Board (GEB) and the GEB in turn is providing electricity to the appellant and raising bill which is being consumed for the manufacture of ....

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....ths, it will be deemed to have lapsed for any other purpose for which the company shall be held ineligible under the agreement. Thus the electricity generated at the wind mill is not being supplied directly to the appellant s factory but to GEB as the consumption can be less or more than the requisite units of electricity. Since the electricity which is going to be used by them need not be exact q....