2006 (12) TMI 520

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.... The appellant is aggrieved with OIA No. 256/04 dated 5.10.04 by which Cenvat credit in respect of inputs and capital goods used for generating electricity which has been consumed in the assessee's factory has been denied on the ground that the generation of power has taken place outside the factory and therefore in terms of the Board Circular No. 637/28/02 CE dated 8.5.02 Cenvat credit can....

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....cements. He submits that the issue is covered in their favour. Therefore, they should be given benefit of credit. 2. Learned DR distinguishes the judgments. 3. On a careful consideration, I notice that the issue is no longer resintegra. The Apex Court in the case of Vikram Cements cites supra has upheld the grant of credit in respect of inputs and capital goods used outside the factory in re....