2008 (8) TMI 332

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....ppellant. Shri H.K. Thakur, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President].- The appellants filed these appeals against the impugned order whereby demand of central excise duty was confirmed and penalties were imposed. Demand was confirmed after denying the credit in respect of inputs used in generation of electricity on the ground that the electricity generated was cleared....

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....tate Electricity Board as the power generated in the captive power plant was of fluctuating type and the same cannot be used in Arch Furnace, Strip Mill and Grooming mill. The power generated by the appellants were cleared to the State Electricity Board because it does not have uniform frequency and the appellants receive the equal quantity of electricity from the State Electricity Board to mainta....

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....d in the manufacture of excisable goods. The contention is that since electricity generated by captive power plant had been used within the factory of production for manufacture of dutiable goods, there fore, credit cannot be denied. 4. The contention of Revenue is that as the appellants availed credit in respect of inputs used in generation of power and the part of power so generated was cleared....