2009 (8) TMI 1182 - HC - Central Excise

Summary

The Gujarat High Court admitted the case and issued notices on substantial questions of law regarding Cenvat credit for services related to the operation and maintenance of a captive wind mill plant. The court questioned the eligibility of such services for Cenvat credit under the Cenvat Credit Rules, 2004. The appeal was also questioned based on the requirement for services to be received in the factory of production to qualify as input services. Additionally, the court examined whether services related to the generation of electricity used in manufacturing dutiable products are entitled to Cenvat credit. The matter was posted along with Tax Appeal No.1037/2008.