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TMI Blog2013 (10) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has been purchased by them and consequently the power is also used by them and besides fuel, gases which are not usable by the appellant are fed into the boilers - there is considerable force in the submission that the appellant is eligible for the benefit of CENVAT credit on the capital goods on a prima facie basis. Ongoing through the diagram submitted by the appellant, the water treatmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant: Ms. Lalitha Madhavi, Adv For the Respondent: Ms. Sabrina Cano, A.R. ORDER Per. B.S.V.MURTHY; The miscellaneous application filed by the appellant is for correcting some errors which had crept in the appeal memorandum and stay petition. Ongoing through the application, I find that these errors relate to facts and apparently occurred while filing the appeal. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treatment plant was situated and the entire water treated in the plant is fed to the boiler in which besides fuel required for the boiler, waste gases produced in the appellant company are also consumed for generating steam. The entire steam so generated is utilized by M/s Gayathri Agro and the power so generated is supplied to the appellant and excess power is sold to the State Grid. Revenue has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this effect and it requires reading between the lines and effort to come to the conclusion that such finding has been recorded. I find from the submissions made by the learned counsel that the water treatment plant can be said to be part of the factory since the land has been rented by them and water treatment plant has been purchased by them and consequently the power is also used by them and bes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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