2018 (5) TMI 103

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....ocate For Respondent (s): Shri J. Nagori, AR Per: Dr. D. M. Misra Heard both sides. 2. These two Appeals are filed against the Orders-in-Appeal No. CCESA-SRT-APPEAL-PS-101-102-2017-18 dated 18.10.2017 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Surat-I. 3.Briefly stated the common facts in these Appeals are that boiler and parts of the boiler of the Appellant....

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....ad 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 No. A/13565/2017 dated 20.11.2017 allowed the credit. 4. L....

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....icity 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. It is seen that the capital goods now in dispute are f....

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.... 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. Commissioner of Central Excise, Bhubaneswar report....