2004 (7) TMI 135

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....heir RCD plant which was parallel to the already existing power supply line. Out of the total length of 3,926 metres; only 100 metres were used within the factory premises and the remaining cables were used outside the factory premises for the purpose of power supply. The assessee had availed Cenvat credit of duty paid on the entire cables irrespective of the fact that only part of the cables were used within their factory. However, as per the provisions of Rule 2(b) of Cenvat Credit Rules, 2001 Cenvat on capital goods is available to those which are used in the factory in the manufacture of the final products. Show cause-cum-demand notice dated 26-12-2002 was issued to the assessee. 2. The Deputy Commissioner of Central Excise, Belapur-....

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....isdiction and without the authority of law as being contrary to the binding orders of the Hon'ble Tribunal in the above referred cases. 6. The learned JDR justify the impugned order made by both the authorities. 7. As seen from the original order on record, the Deputy Commissioner of Central Excise, Belapur distinguished the facts of this case with that of those involved in the above referred decisions. In Pepsico India Holding Ltd. the PVC pipes were used to draw water from the well located 200 metres from the factory and the assessee was having ownership over the well. Similar situation is observed in the case of India Cements in which the conveyer belt was carrying lime stone from the mine to the factory premises. In J.K. Udaipur U....