2014 (5) TMI 841

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..... n question were captive mines, having been specifically allocated to them but the lower authorities have not verified the said aspect - Following decision of Vikram Cement vs. CCE, Indore [2006 (2) TMI 1 - Supreme court] as also Madras High Court decision in the case of Deepak Fertilizers & Petrochemicals Corpn. Ltd. vs. CCE, Belapur [2013 (4) TMI 44 - BOMBAY HIGH COURT] - Matter remanded back - D .....

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..... he appeal on the ground that power generation is separate activity and the services used for such power generation facilities cannot be held to be input services . 3. Learned advocate appearing for the appellant has relied upon the Supreme Court decision in the case of Vikram Cement vs. CCE, Indore [2006 (197) ELT 145 (SC)] as also Madras High Court decision in the case of Deepak Fertilizers .....

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