2009 (2) TMI 848

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..... Hariharan, JCDR for the Respondent ORDER Jyoti Balasundaram, Vice President:- 1. The issue in this case is whether CENVAT credit taken on turbine, boiler, electrostatic precipitator, water treatment plant equipments etc,, used to set up captive power plant in the sugar factory of the appellants, which plant in turn generates electricity, which in turn goes to manufacture sugar, dutiable....

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....s sufficient for the purpose of disposal of this appeal to rely upon the Tribunal's order in Tata Engineering and Locomotive Co. Ltd. vs Commissioner of Central Excise, Pune-I reported in 2005 (191) E.L.T. 209 (Tri.-Mumbai) wherein credit has been held to be admissible in respect of machine parts used for production of motor vehicles and parts thereof since the capital goods in turn are used i....

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....ent case are motor vehicles/parts and since they are not exempt from payment of duty, the appellant is entitled to take credit of duty paid on the inputs that have gone into the manufacture of intermediate goods (machine parts) which have been captively consumed." We also note that in the assessee's own case reported in the Tribunal has dismissed the appeals of the Revenue against the order....