2018 (2) TMI 723

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...., for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent Per: Archana Wadhwa After hearing both the sides, we find that the appellant has been denied the benefit of Cenvat credit of duty paid on the capital goods, which stands utilized by them in their Captive Power Plant used for production of Electricity. Whereas a part of the Electricity is consumed by them ca....

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....d to the credit of duty paid on such capital goods. The said decision of the Honble Chhattisgarh High Court stands followed by the Tribunal in a recent decision in the case of JSW Steel Coated Products Ltd. Versus Commissioner of Central Excise, Thane-II reported at 2016 (43) S.T.R. 280 (Tri. - Mumbai). 2. Apart from the fact that the issue stands covered in favour of the assessee by the above....