2009 (2) TMI 848

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....dent 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 final product, and has been availed b....

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.... 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 in or in relation to the manufacture of d....