2017 (4) TMI 1512

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....chnical) For the Appellant : Sh. M. R. Sharma, AR For the Respondent : Sh. Hemant Bajaj, Advocate ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the Revenue against the order-in- original No. 53-54/2013/CE/JPR-II-Commr. dated 24.07.2013 passed by the Commissioner of Central Excise, Jaipur-II. 2. The brief facts of the case are that during the period under....

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....for the Revenue and Sh. Hemant Bajaj, ld. Advocate for the Respondent 4. After hearing both the sides and on perusal of record, it appears that the identical issue has come up in the assessee's own case for the earlier period (Ex. Appeal No. 2068-2067 of 2012 dated 02.03.2017) where it was observed that input service parts and power transferred to their sister unit is admissible to avail the ce....

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....t. The only dispute is relating to the usage of electricity captively within the plant of generation or also outside the generation unit by the same manufacturer. Considering that the electricity has been used in the manufacture of dutiable final products and also the fact that all units belong to the appellant the denial of credit is not justifiable in the present case. Further, it is a fact that....

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....ng the sale of electricity to outside parties and not to clearance of electricity to another manufacturing unit of the appellant. The input service credits attributable to the electricity sold to utility companies are not available to the appellants as held by the Hon'ble Supreme Court. Thus, the appellants are not contesting and have already reversed the amount towards such input service credits"....