2018 (1) TMI 44

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....iwala, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. 2. These four Appeals are filed against the Orders-in-Appeal No.VAP-EXCUS-000-APP-142 & 143-14-15 and No. VAP-EXCUS-000-APP-144 & 145-14-15 both dated 10.7.2014 passed by the Commissioner (Appeals), Central Excise, Vapi. 3. Briefly stated the common facts in these Appeals are that boiler and parts of the boiler....

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....ention that whatever electricity generated in their Unit II had been captively consumed in their Unit I and the issue is covered by the judgment of this Tribunal in the case of OPG Metals Pvt. Ltd. Vs. C.C.E., Trichy - 2016 (344) ELT 990 (Tri-Chennai). Further, the ld. Advocate submits that on the issue of credit on inputs namely, coal used in the boiler, the Tribunal in their own case vide Order ....

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....y have been put into use for generation of electricity in Waste Heat Recovery System. The electricity so generated is indisputably used by the appellant in their manufacturing process. These being admitted facts, Revenue's case that the capital goods are installed in the adjacent premises of sister concern who are engaged in power generation, cannot be valid reason for denial of such credit. I....

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....issioner of Central Excise, Indore reported in 2006 (194) E.L.T. 3 (S.C.) examined the terms within the factory of production, though in connection with entitlement of credit for inputs. The Hon'ble Supreme Court held that the term means only such generation of electricity or steam which is used within the factory would qualify as an intermediate product. In Steel Authority of India Ltd. v. Commis....