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TMI Blog2012 (10) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the Cenvat credit of service tax paid on insurance policy for the power plant would be admissible - E/44/2012 - A/561/2012-EX(BR)(PB) - Dated:- 7-5-2012 - Justice Ajit Bharihoke, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri I. Baig, AR, for the Respondent. [Order per : Justice Ajit Bharihoke, President]. The appellant M/s. Hindalco. Industries Ltd., Renukoot is engaged in the manufacture of aluminium and product thereof which are subject to excise duty. Undisputedly, the appellant has a power plant namely Renusagar power plant located at some distance from the main unit of the appellant. The entire power production from the said power plant is supplied to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 35 lakhs was confirmed with interest and penalty of Rs. 2000/- was imposed. 5. Feeling aggrieved of the order in original, the appellant preferred appeal before Commissioner (Appeals) and his appeal was dismissed on 20-9-2011. 6. Against the aforesaid dismissal of the appeal by the Commissioner (Appeals), the appellant has preferred this appeal. He has also moved an application under Section 35F of the Central Excise Act, 1944 for waiver of the condition of pre-deposit of duty, interest and penalty. 7. The case was fixed today for hearing of stay application. After some arguments, we feel that there is no dispute about facts and the issue involved in this case is purely a legal issue concerning definition of captive plant . We ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as Mines. In this regard, the relevant portion of the Notification No. 35/2001-C.E. (N.T.), dated 26-6-2001, under Rule 9 of the Central Excise Rules, 2002 is reproduced below : (1) Application for registration : Every person specified under sub-rule (1) of rule 9, unless exempted from doing so by the Board under sub-rule (2) of rule 9, shall get himself registered with the jurisdictional Superintendent of Central Excise by applying in the form specified in Annexure-I; (2) Registration of different premises of the same registered person : If the person has more than one premises requiring registration, separate registration certificate shall be obtained for each of such premises. The above Notification stipulates that each and every ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the above submissions made on behalf of the respective parties, it is obvious that the main dispute in this case whether or not Renusagar Power Plant is captive plant of appellant company. Captive plant has not been defined in the Act or Rules. However, by the terminology used, it obviously means power generation plant supply only to the parent company. Captive generating plant is defined under Section 2(8) of Electricity Act, 2003 which reads: Captive generating plant means a power plant set up by any person to generate electricity primarily for its own use and includes a power plant set up by any co-operative society or association of persons for generating electricity primarily for use of members of such co-operative society or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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