2018 (11) TMI 1367

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....nt Mr. Pakshirajan, AR For the Respondent ORDER Per: P.ANJANI KUMAR M/s. Sri Chamundeshwari Sugars Ltd. (the appellants) have set up a co-generation plant for generating electrical power using bagasse as fuel; they have procured various items for setting up the plant; they have also availed credit on capital goods, falling under Chapter 72 and 73 of the CETA, 1985 procured by them. 2. The....

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....he factory premises at the sub-station of M/s. KPTCL is not available to them. (ii) Credit of Rs. 15,34,368/- availed on transformers, insulators etc. used for stepping up of power generated in their Co-Gen plant for transmission of sub-station of M/s. KPTCL is not available to them. (iii) Credit availed on TMT Bars, Steel Bars, MS plates, Sheets, Angles, Beams, Channels, HR Sheet, Coils etc., c....

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....tion Ltd. Versus Commissioner Of Central Excise 2005 (186) E.L.T. 266 (S.C.). (iii) Commr. OF C. EX., Tiruchirapalli Versus Kothari Sugars & Chemicals Ltd. 2009 (239) E.L.T. 237 (Mad.). (iv) N.R. Agarwal Industries Ltd. Versus Commr. of C. EX., Vapi 2007 (215) E.L.T. 462 (Tri. - Ahmd.). (v) Sudalagunta Sugars Ltd. Versus Commissioner of C. EX., Tirupathi 2006 (199) E.L.T. 760 (Tri. - Bang.).....