Windmills Remain Captive Power Plants; Electricity Supply Doesn't Affect Cenvat Credit Eligibility for Input Services.

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....Just because the electricity has not been directly supplied, but has been supplied through M.P. Electricity grid, it cannot be said that the wind mills are not captive power plant - services, in question, received by the appellants have to be treated as input services eligible for Cenvat credit - AT....