2008 (8) TMI 332

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.... Ravi Raghavan, Advocates, for the Appellant. 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 th....

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....lants entered into an agreement with the State 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 ....

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....t from electricity board and the same is used 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 ....