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TMI Blog2013 (11) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation to the appellant’s cement plant - Just extraction of the fly ash generated in the Thermal Power Plant cannot be said to be ‘manufacture of fly ash’ by the appellant - Fly ash has been manufactured by the Thermal Power Plant not by the appellant - Therefore, Rule 6(1) of the Cenvat Credit Rules, 2004 is not applicable at all - the services have been availed for erection, installation & commissioning, repairing and maintenance and insurance of the fly ash extraction plant installed by the appellant at the Thermal Power Plant, these services have to be treated as the services used in or in relation to the manufacture of the cement by the appellant and would be eligible for cenvat credit – Decided in faovur of assessee. - Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the Power Plant has been manufactured by them and since the fly ash is exempt from central excise duty, as per the provisions of Rule 6(1) of the Cenvat Credit Rules, 2004 the Cenvat credit would not be admissible in respect of the services mentioned above, as the fly ash plant has been used for manufacture of exempted goods. In this regard, para-2 of the show cause notice dated 10.12.2009 is reproduced below:- Fly ash is exempted from Cenvat duty and as per provision of Rule 6(1) of Cenvat Credit Rules, 2004, the Cenvat Credit shall not be allowed on such quantity of input or input service which is used in the manufacture of exempted goods or exempted services. Thus, the cenvat credit taken on the service of Engineerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash which is procured by the appellant from NTPC s Plant at Unchahar, is generated in course of burning of coal by power plant, that the appellant only extract the fly ash from the NTPC s Plant and transport the same to their factory, that they do not manufacture the fly ash, that the activity of extraction of fly ash and its transportation to the factory to the Plant is activity relating to procurement of input, specifically covered by the definition of input service , that the basis for denial of cenvat credit, as mentioned in the show cause notice that the appellant have used the fly ash extraction plant for the manufacture of fly ash which is exempted product is totally incorrect, that in identical facts, a coordinate bench of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... installation and commissioning of the plant and its insurance and repair and maintenance would not be admissible for cenvat credit. 6. I have considered the submissions from both the sides and perused the records. First of all, I find that the issue of eligibility for cenvat credit of the services of erection, installation commissioning, repair and maintenance and insurance availed at the fly ash extraction plant at Thermal Power Plant are eligible for cenvat credit or not, stands decided in favour of the appellant by a Coordinate Bench of the Tribunal in the case of Ultra Tech Cement (supra). Moreover, I find that the only basis for denial of cenvat credit in this case, as mentioned in the show cause notice, is that the appellant compa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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