2019 (8) TMI 1292

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....scellaneous Order No. 70180-70189/2019, Final Order No. 71186-71195/2019<br>Central Excise<br>HON'BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) And HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Excise Stay Application No.70060 of 2019, 70062 of 2019, 70063 of 2019, 70065 of 2019, 70070 of 2019, 70072 of 2019, 70073 of 2019, 70074 of 2019, 70075 of 2019, 70076 of 2019 In Excise Appeal No.70079....

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....ely utilized by the respondent. The Revenue's objection is that such services were utilized by the assessee not in their factory but in Renusagar Power Division of their factory, which was located far away from the factory premises. As such the question is as to whether Renusagar Power Division is required to be considered as captive power plant of the manufacturer or not. 3. The Adjudicating A....

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....e corporate veil it has to be held that M/s Hindalco Industries and Renusagar power plant should be treated as one concern and if that is taken, the consumption of energy is from its own source of generation. The said order of the Hon'ble Supreme Court was also followed by the Hon'ble Delhi High Court who vide their order dated 09 July, 1993 held in favour of the assessee. 4. Revenue in their m....