2015 (6) TMI 580

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....010, E/00634/2010, E/00651/2010, E/00712/2010, ST/00580/2010, ST/00581/2010, E/00400/2011, E/00504/2011, E/40062/2013 & E/CO/41408/2013, E/40063/2013 & E/CO/41409/2013 For the Appellants : Mr Ravindran, Adv. (Sl. No. 1), Mr P C Anand, Adv. (Sl. No. 2, 34, 37), Mr Raghavan Ramabhadran, Adv. (Sl. No. 3, 4, 15, 16, 24, 25, 39), Mr Mudimannar, Adv. (Sl. No. 5), Mr J Shankararaman (Sl. No. 6), None, (Sl. No. 7, 22, 26, 44), Mr R Parthasarathy, Consultant (Sl. No. 8, 9, 12, 13, 40), Mr Muthuvenkataraman, Adv. (Sl. No. 17, 18), Mr M Kannan, Advocate (Sl. No. 19, 20, 28, 29, 30, 31, 32, 33), Ms L Mythili (Sl. No. 21, 22), Mr S Venkatachalam (Sl. No. 36, 41, 42, 43), Ms Sridevi, Adv. (Sl. No. 45, 46) For the Respondent : Mr Rammohan Rao, DC (AR) ....

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....ng the energy so generated. This is an accepted phenomena since power/energy generated cannot be stored. Places where wind energy generated is not consumable arrangement between the generator of energy and power distributing agency like electricity board is obviously made to save the power so generated and make that available at the place of manufacture. 5. Out view above is fortified from the judgment of the Hon'ble High Court of Bombay in Central excise appeal No. 14/2012 in the case of CCE, Aurangabad Vs. Endurance Technology Pvt. Ltd., disposed on 02.12.2014. The Hon'ble Court examining the meaning of the 'input' under Cenvat Credit Rules, 2004 and admissibility of credit of tax on such input held that there should not be i....