2004 (9) TMI 180

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.... by the appellants, the issue relates to the denial of the Modvat credit to them on Char/Dolochar used by them for generation of electricity which is utilized by them for the manufacture of final products (Sponge Iron). 2. The appellants have prayed for decision on merit through their letter received in the Registry on 29-06-004. They had also submitted summary of the facts along with that lett....

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....ises. But the Commissioner (Appeals) has modified the order by observing that the extent to which the electricity is being used by the appellants within their factory in or in relation to the manufacture of the final products, or even for any other purpose, they are entitled to the Modvat credit on the inputs resulting in the generation of electricity. The stand taken up by the appellants is that ....

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....ained in the final products or not, within the factory of production". The appellants, admittedly are not utilizing the electricity generated by them with the help of the above referred inputs in their captive power plan, in toto, in or in relation to the manufacture of their final products, directly or indirectly or even for any other purposes within their factory premises. They are, as is eviden....