2005 (11) TMI 124

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....ote that the short question for consideration in this appeal is whether steam generating boiler parts, pressure transmitter and other components of captive power plant which generated electricity, which was mainly used within the factory of production of final product for the manufacture of such product and partly sold out to Tamil Nadu Electricity Board (TNEB) during Sept.-Nov.'95 were eligible f....

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....to TNEB. On account of such utilisation of electricity for a purpose outside the factory, the lower authorities have denied capital goods credit to the assessee in respect of the aforesaid components of captive power plant. After hearing both sides, I find that in the case of Commissioner of Customs v. HEG Ltd. [2004 (177) E.L.T. 605 (Tri.-Del.)], a Division Bench of the Tribunal considered the af....

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....enue appears to have accepted this view inasmuch as there is no material on record to show that the Tribunal's judgment in HEG Ltd. (supra) has been successfully challenged by the Department. 2. Yet another decision of the Tribunal (Division Bench) which is in favour of the assessee on similar set of facts is in the case of Commissioner of Central Excise, Raipur v. Jindal Steel and Power Ltd. [....