2018 (2) TMI 723

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.... 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 captively for the manufacture of their fina....

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....tal 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 referred decision, we also note that the c....