2017 (9) TMI 777

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....llant Shri Gyanendra Kumar Tripathi (AC) AR for Respondent ORDER Per: Anil G. Shakkarwar Appeal No. E/2544/2011 is arising out of Order-in-Appeal No. 70/CE/APPL/ALLD/2011 dated 13.06.2011 and Appeal No. E/1680/2012 is arising out of Order-in-Appeal No. 41/CE/APPL/ALLD/2012 dated 30.03.2012. Both Order-in-Appeals are passed by Commissioner (Appeal), Central Excise, Allahabad. Appeal ....

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....sal was to deny of Cenvat Credit of Rs. 16,633/- availed on capital goods received in Renusagar Power Plant. The issue was decided through Order-in-Original dated 29.07.2010. In respect of Cenvat Credit of duty paid on capital goods used in mines, appellant relied on ruling of Supreme Court in the case of Vikram Cement reported at 2006 (197) ELT 145 (SC) and in respect of Cenvat Credit and Central....

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.... notice dated 21.01.2010. Aggrieved by the said order Revenue preferred appeal before Commissioner (Appeals). The said appeal was decided through impugned Order-in-Appeal dated 13.06.2011 wherein the learned Commissioner (Appeals) has set aside the said Order-in-Original dated 29.07.2010 and remanded the matter back to the Original Authority to readjudicate the same taking into account the review ....

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....usagar Power Plant is captive power plant of the appellants manufacturing unit and that the said power plant and the manufacturing unit of the appellant have to be considered as one integrated unit and therefore, Cenvat Credit was admissible to the appellant. 4. Heard the learned AR who has supported impugned Order-in-Appeal. 5. Having considered the rival contentions I find forced in the su....