2022 (2) TMI 451

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....t they availed cenvat credit under the category of 'Capital Goods' on items used in the maintenance of captive power plant. Four show cause notices were issued proposing to deny the cenvat credit availed on capital goods on the grounds that (i) Captive Power Plant (CPP) was a turnkey project which was not excisable goods and therefore not covered within the definition of "capital goods"; and (ii) CPP generates electricity which is not an excisable product and therefore no credit is eligible on capital goods exclusively used for generation of electricity. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. On appeal before the Commissioner (Appeals) the same was upheld. Hence these a....

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....onsidered by the Tribunal and remanded to the adjudicating authority to look into the eligibility of credit on the basis of the settled decisions as under : (i) Commissioner of Central Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.). (ii) Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd. - 2011 (271) E.L.T.360 (Kar.). (iii) Commissioner of Central Excise, Tiruchirapalli Vs India Cements Ltd. - 2014 (305) E.L.T.558 (Mad.). (iv) Mundra Ports and Special Economic Zone Ltd. Vs Commissioner of Central Excise & Customs - 2015-TIOL-1288-HC-AHM-ST. (v) Sarawati Sugar Mills Vs Commissioner of Central Excise, Delhi-III - 2011 (270) E.L.T.465 (S.C.). (vi) Vandana Global Ltd. Vs Com....