TaxTMI 
TaxTMI 
2014 (6) TMI 649
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....ive power plant is being used by them for the process of manufacture of various goods in their factory. For the purpose of manufacture of electricity, the appellant is availing the benefit of Cenvat credit of duty paid on various inputs/raw materials used in the said captive power plant. The same is the situation in respect of capital goods and the input services. It may be clarified here that whatever quantum of electricity is being diverted by them to their sister unit located outside captive power plant factory, proportionate reversal of credit is being made by them and there is no dispute about the same. 2. Dispute in the present appeal relate to the availment of Cenvat credit of duty paid on raw materials, capital goods and input....
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....the main issue as to whether captive power plant has to be treated as a new separate industrial undertaking or otherwise." 4. We are surprised on the above observation of the adjudicating authority. Admittedly, the Commissioner is not sitting in appeal over the Tribunal's order and as such was in no position to comment upon the same. If the Revenue was aggrieved with the order of the Tribunal, the course open to the Revenue was to file an appeal thereagainst. At this stage, learned advocate submits that by the time the impugned order was passed, the Revenue's appeal filed before the Hon'ble Supreme Court in the said case had already been dismissed. In such a scenario, the Commissioner could not have disregarded the Tribunal's judgment....