2016 (8) TMI 1057

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.... Advocate for the appellant Shri Yogesh Agarwal, DR for the Respondent ORDER Per M. V. Ravindran This appeal is directed against the order-in-original No.Commr./RPR/51/2007 dated 24.10.2007. 2. The relevant facts that arise for consideration are pursuant to audit objection, it was noticed that the appellant has availed cenvat credit on the parts, components and accessories of Turbo ....

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....ctly availed by the appellant on the Turbo Generator which was purchased and installed. It is his submission that electricity generated from Turbo Generator was used in the manufacturing of dutiable goods for the two years; subsequently the excess electricity was sold to the State Government of Madhya Pradesh as per the contract. He would submit that the entire case of the Revenue is only on the g....

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....g29-31] * Sudalagunta Sugars Ltd. vs. CCE -2006 (199) ELT 760 (Tri. Bang.) [pg.32-33] * Kothari Sugars & Chemicals Ltd. vs. CCE -2007 (220) ELT 264 (Tri. Chennai) [Pg. 40-41] affirmed by Hon'ble Madras High Court -2009 (239) ELT 237 (Mad.) [pg. 42-43] * Lucas TVS Ltd. vs. CCE -2009 (245) ELT 689 (Tri. Del.) [pg. 48-49]. 4. Ld. DR on the other hand would draw our atten....

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....tor-3 was undisputedly installed in their factory premises and the electricity generated was also consumed in the manufacturing of dutiable goods. By an agreement of 2006 entered with the State Government of Madhya Pradesh, the appellant distributed the excess power generated into the State Grid. 7. In our considered view, the fact of Turbo Generator-3 being installed in the factory premises an....