2007 (9) TMI 34

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....peals) No. 38/2007/Commr(A)/Raj, dated 23-2-2007. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant has a manufacturing unit at Jamnagar. They had set up windmills at a place Kurunga, about 100 Kms. away from their factory. (b) While setting up of the windmills, they have availed the services for the purpose of installation, erection and commissio....

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....ule 2(1) of the Cenvat Credit Rules, 2004, any services used by the manufacturer whether directly or indirectly, in or in relation to the manufacture of final product and clearance of final product from the place of removal are to be treated as input services. The electricity is important input required by them in manufacturing; they have generated electricity in Kurunga and got it transferred for....

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....his case, the electricity is being generated in windmills far away from the factory premises. The electricity as such is not excisable. The electricity is generated by them at place away from the factory. The electricity generated by them is surrendered to the Electricity Board. The quantum of electricity which is going to be used by them need not be exact quantity of electricity produced in their....