2017 (7) TMI 934

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....pellant. Shri Dharam Singh, Authorized Representative (DR) - for the Respondent. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 16/02/2012 passed by the Commissioner (Appeals), Customs & Central Excise, Raipur. 2. Brief facts of the case are that the appellants is engaged inter-alia in the manufacture of Iron and Steel goods falling under Chapter 72....

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....3. The learned Consultant appearing for the appellant submits that the issue arising out of the present dispute is no more res-integra in view of final order No.52648/2015 dated 20/08/2015 passed by this Tribunal in the case of appellant itself. 4. The learned AR for Revenue reiterates the findings in the impugned order and further referring to paragraph 5 and 6 in the impugned order submits th....

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.... captive power plant continues to remain as integral part of the factory of production of the appellant. Whatever inputs manufactured/purchased by the appellant and supplied to the power plant are fully utilized in the generation of electricity which in turn is fully utilized by the appellants. The transfer of ownership of the power plant to a JV unit will not in any manner affect their eligibilit....

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....dure as applicable for clearance from one factory to another factory has to be followed. 3. Heard both the sides and examined appeal records carefully. The short point for decision is whether or not the appellants are eligible for concessions available for the goods manufactured/purchased by them when transferred to the power plant owned by another entity inside their factory premises. The Reve....