2018 (5) TMI 103

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....agori, 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 were installed in Unit II, used for generatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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. Ld. A.R. for the Revenue reiterates the findings of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erated 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 for generation of electricity out of Waste Heat Energy Syste....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 reported in 2007 (219) E.L.T. 960 (Tri.-Del.), the Tribunal held that me....