2017 (6) TMI 502

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....cated at Kushkhera, Alwar, Suratgarh and other places. The assessee has captive power plant (CPP) in some of their units. The power generated in these captive power plants are not only used for running the plants where the CPPs are located, but a part of the power is also transferred to some of their other units. For this purpose the power generated by CPP are fed into the Central electric grid from where it is supplied at the respective sister units. The dispute in all these appeals is that the Department was of the view that the Cenvat Credit availed on inputs and input services proportionate to the electricity wheeled out to the sister units is required to be reversed by the units where CPPs are located. Through several show cause notice....

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....t the issue may be decided in favour of the Revenue. 5. On careful consideration of the submissions made by both sides and perusal of records we find that the issue is regarding reversal of Cenvat Credit attributable to the power generated but transferred to their sister concerns. It is the case of the Revenue that the inputs and input services are not used in respect of power which is generated and captively consumed. We find no merits in the arguments put forth by the adjudicating authority in denying the cenvat credit to the appellant as in an identical issue, in respect of very same assessee, but situated at Chittorgarh, Rajasthan, this bench vide Final Order No.A/5189551899/2016 held as under: "Heard both the sides and examined the a....