2008 (2) TMI 236

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....Appellant. Shri S.M. Tata,  SDR for the Respondent. [Order S.S. Kang, Vice President] -  Common issue in involved in these appeals, therefore, are being taken up together. 2. The appellant filed these appeals against the impugned order whereby credit in respect of LDO fuel and lubricants used in the generation of electricity was denied on the ground that part of electricity is s....

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....redit in respect of fuel used for generation of electricity supplied to sister concern.  The appellant also submitted that subsequently the Revenue issued one registration in respect of both the factories and this fact specifically mentioned in reply to show-cause notice and not in dispute. 4. The contention of the Revenue is that during the relevant period both the units were separately r....

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....owned by M/s Manglam Cement are also engaged in the manufacture of cement, DG sets are installed in the premises of M/s Manglam Cement Ltd. part of power generated is supplied to M/s Neer Shree Cement.  The case law relied upon by the Revenue in appellant's own case is in respect of the capital goods.  In that case M/s Neer Shree Cement wants to take credit in respect of capital goods wh....