TaxTMI 
TaxTMI 
2008 (1) TMI 140
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsp; The Commissioner (Appeals) in the impugned order has held that the administrative office is part of factory and the electricity utilized in the office located inside the factory is eligible for the benefit of Cenvat credit. The Commissioner (Appeals) had earlier remanded the matter on this point for verifying as to whether the administrative office is part of the registered premises vide his ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... CCE, Nagpur (2006 (199)ELT 175 (Tri-Mum) wherein it has been held that area surrounding factory premises shown in the ground plan is not to be treated as factory area. He also refers to the judgment in the case of S.A.I.L. Vs CCE, Jamshedpur [2001 (137) ELT 572 (Tri-Kol)] wherein the credit has been denied for electricity used in the township area. 3. Learned counsel d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the manufacturing unit and the Assistant Commissioner has clearly held in para10 of the impugned order that administrative block/office is situated within the registered premises. 4. On a careful consideration I notice that the Commissioner (appeals) has held that it is not correct to deny the credit on the ground that administration or commercial activity of office concerning th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... registered premises. The definition of factory includes any precincts where manufacturing activity takes place. Administrative work is connected with the manufacturing activity in the factory. All the manufacturing activity is controlled and guided from the administrative block. Therefore the electricity used in the administrative block cannot be held to be not part of the factory premises.....