TaxTMI 
TaxTMI 
2006 (9) TMI 61
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....1-98, they applied for registration, as a manufacturer, under Rule 174 of the erstwhile Central Excise Rules, 1944 along with the ground plant of the factory showing the coke oven plant, to manufacture inter alia the following excisable goods falling under Chapter 27 and 31 of the CETA, 1985 : Names of Final Products Tariff Heading 1. Metallurgical Coke 2704.00 2. Nut coke -do- 3. Pearl Coke -do- 4. Coke Breeze -do- 5. Coke Dust -do- 6. Crude Tar 2706.00 7. Coke Oven gas 2705.00 8. Crude Napthalene 2707.40 9. Ammonium sulphate 3102.00 3.During the project period of its Coke Oven Plant and the Power Plant, various capital goods falling within the purview of the definition of Capital Goods as per Rule 57Q were procured on....
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....INL. However, the Superintendent had deleted the Captive Power Plant portion from the Ground plan, without indicating any reasons and without disputing the basic fact that the Power Plant installed with a Capital Investment of Rs. 480 crores belong to the appellant and that the Power generated in the said plant is meant for use by the appellant in its own Coke Oven Plant in the manufacture of various final products as mentioned in the registration certificate issued. Subsequently, it appears that after completion of legal and procedural formation with the Government of Orissa, the land measuring 250 acres on which both plants are situated, were transfered in favour of the appellant. Consequent upon obtaining the registration certificates, d....
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....pellant availing Cenvat credit for the period March to June 2001, in respect of capital goods, installed in the Power Plant. 25-7-2001 Statement was recorded from the Manager (Commercial) of the appellant company clarifying the position in details and reiterating its stand in support of admissibility of credit 28-11-2001 Another summon was issued by the Superintendent to the Manager (Commercial) to give evidence in respect of credit availed for the period Aug. to Oct. 2001. 10-12-2001 Statement was recorded from the Manager (Commercial) pursuant to the above summon. The matter was once again clarified and reliance was placed on the decision of the Hon'ble Supreme Court in the case of Jaypee Rewa Cement v. CCE reported in 2001 (133) E.L.T....
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....Rule 173Q of the Central Excise Rules 1944 and Rule 13 of the Cenvat Credit Rules, 2001 on the following grounds : (a) that as per the definition of terms 'Capital goods' and 'inputs' given in Rule 57AA of the Rules/Rule 2 of Cenvat Credit Rules, 2001 and as per stipulation in Rule 57AC/Rule 4 of Rules ibid, to be eligible for availment of Modvat/Cenvat credit, the inputs and capital goods should be : (i) received in the factory of manufacture of final product; (ii) used in the factory of manufacture of the final products in or in relation to manufacture of final product. (b) Even if, the Power Plant of KMCL situated in side the ....