2013 (11) TMI 1629

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....pellant. None, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. 2. The respondents had obtained central excise registration for manufacture of various excisable goods on 6-9-2000. However, they had not installed the furnace and plant & machineries required for the manufacture of finished excisable good....

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....lectricity generated out of the biomass power plant could not be used captively for manufacture of any excisable goods. Thus the credit so availed by the respondents appeared to be inadmissible. Therefore, three show cause notices were issued to the respondents for recovery of credit availed totally amounting to Rs. 62,97,587/- along with interest payable and for imposition of penalty. The lower a....