2017 (2) TMI 487

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....ekha Beevi, C.S.] The above appeal is filed by Department against the order passed by Commissioner (Appeals) who allowed the credit on input services. 2 Brief facts are that the respondent is engaged in manufacture and clearances of VP Sugar, Ethyl Alcohol and Carbon di-oxide. They also operate a captive power plant and co-generation plant for generation and supply of electricity. The respondent....

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....l. 3. On behalf of the Department, the Ld. AR, Shri. M. Chandra Bose reiterated the grounds stated in the appeal. He pointed out that respondent is having a power plant which is using coal for generating electricity. The respondent is selling electricity and therefore they are not eligible for credit on input services used for import of coal. That appellant is using common inputs for dutiable and....

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....inery of Sugar factory, Distillery, Cogen plants & Co2 plants. 67,904/- 1,24,146/- & 1,92,050/- ii. Insurance cover for fire loss & special perils for sugar and molasses stocks, and plant & machinery of sugar and distillery units.   2. Coal analysis relating Co-gen Power Plant (Sugar factory) 24,720/- 3. Repairs, modification and erection of ca e carrier & auxiliary carrier 61,527/- ....